TaxTMI 
TaxTMI 
1987 (2) TMI 353
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....as Ramp Test Set and others. After paying the Customs Duty on imports and clearing the goods, the importers applied for a refund of the duty paid on some of the goods namely Magnesium Alloy Plate and Lens and Ramp Test Sets on the ground that these goods were entitled to duty free clearance under Notification Nos. 211/76-Cus. and Notification No. 206/76-Cus., respectively. The Assistant Collector ....
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....tion No. 206 of 1976 before the appellate authority. The claim for benefit of the Notification to Ramp Test Set was rejected as unsubstantiated. 3. The appellants thereupon filed a Revision Application before the Government of India and this Revision Application on statutory transfer to the Tribunal is now an appeal before us. 4. We heard Shri M. Hanumantha Rao, St. Stores Supdt. of the importer....
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....led to the benefit of Notification No. 206 of 1976. 5. Shri J. Gopinath, SDR, after perusing the papers agreed that the appellants did make the claim that the Magnesium Alloy Plate and Lens were used in the manufacture of guided weapons. He further accepted that Notification No. 206 of 1976 covers the goods as raw materials and special materials required for the manufacture of guided weapons and ....
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....ly wrong. We also take into note the statement of Shri M. Hanumantha Rao that the imported goods were used in the manufacture of guided weapon. The same statement was made before the Appellate Collector. In view of the nature of the end-product, we do not propose the appellant to produce any further documents etc. but accept the statement made before us. In this view, we allow the appeal, in so fa....