1987 (3) TMI 352

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....-3-1987<br>CD/SB/T/948/81-D - 225/87-D<br>Customs<br>S/Shri V.T. Raghavachari, Member (J) and V.P. Gulati, JJ. REPRESENTED BY: Shri S. Ganeshan, Assistant Liaison Officer, for the &ensp;Appellants.....

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....s asked about the use to which the material imported was put. He stated that the same is used as substrate for making electronic circuits. He conceded that the same was not used directly as component ....