1983 (1) TMI 190

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....R., for the Respondent. [Order per : B.B. Gujral, Vice President (T)]. - M/s. Bharat Heavy Electricals Ltd., Bombay have filed a Revision Application dated 23-7-1981 against the Order-in-Appeal dated 5-2-1981 passed by the Appellate Collector of Customs, Bombay which has been transferred to the Tribunal and is being considered as an appeal. 2.  The Appellants had imported 50 Winding ....

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....icate to show that the goods in question are specifically used by their unit at Bhopal for the manufacture of power transformers. These goods are mainly designed for use in the transformers only. The Notification No. 37/79, dated 15-2-1979 covers the concession to those parts which, on merits, would be assessable under different Tariff Heading but which are required for initial assembly/ manufactu....