1987 (5) TMI 247

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....r per : Harish Chander, Member (J)]. - Nav Bharat Corporation, Bombay had filed a Revision Application on behalf of National Environmental Engineering Research Institute, Nagpur being aggrieved from the order passed by Collector of Customs (Appeals), Bombay. The said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 131 B of the Customs Act, 1962. 2. ....

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.... has appeared on behalf of the appellants. He has reiterated the contentions made in the Revision Application. He has stated that the goods are essential parts and not consumable items and has referred to catalogue. He has pleaded for the acceptance of the appeal. 4. Shri J. Gopinath, the ld. SDR, who has appeared on behalf of the respondents, states that in view of the catalogue filed by the app....