1988 (3) TMI 205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der per : V. T. Raghavachari, Member (J)]. - The appellants M/s. HMT Limited claimed, in connection with the import by them of a Sound Vibration Analyzing System, assessment in terms of Notification No. 243/78-Cus., dated 26.12.1978, claiming that the same fell under serial No. 5 of the table to the notification. The Assistant Collector as well as the Collector (Appeals) having rejected the sam....