1988 (11) TMI 216

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... per : S. Kalyanam, Member (J)]. - Since we propose to dispose of the appeal itself today, the stay petition filed seeking study of the impugned order pending appeal is dismissed. 2. The appeal is filed by the Collector of Customs, Calcutta and is directed against the order of the Collector (Appeals), Customs, Calcutta, dated 1-12-1987 setting aside the order-in-origin passed by the Deputy C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as held that "since the Steering wheel covers provided a better grip to the driver on the steering wheel, they could be said to be an accessory and hence covered by the Import Licence". 5. Shri Biswas, the Ld. S.D.R., contended that though the Board felt that the order of the Special Bench referred to supra was not correct, it was not appealed against as the amount involved was not much. The Ld....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssue is squarely covered by the ruling of the Special Bench and placed reliance on the same. 8. The Ld. counsel further submitted that the goods imported are only accessories and are not consumer goods. 9. We have carefully considered the submissions made before us. We have gone through the Special Bench Ruling cited by the Ld. counsel and find that the issue is squarely covered by the ratio....