1987 (4) TMI 321

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.... K.C. Sachar, JDR, for the Respondent. [Order per : G. Sankaran, Vice-President].  - The goods imported by the appellants in respect of which the dispute arose before the lower authorities was what is described as 'watch glasses'. The appellants had claimed the benefit of concessional rate of duty in terms of Customs Notification No. 240/78 dated 30-12-1978. This claim was rejected by t....

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.... the orders of the lower authorities and remanding the dispute to the Assistant Collector for de novo consideration but in the course of further arguments, he gave up this request and prayed that the Tribunal might itself give a decision on the merits of the dispute. 4. As earlier noted, the appellant's contention is that the so-called watch glasses were made of acrylic sheets. This conten....

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....tion to the resent goods because that notification provides for concessional rate of duty in respect of watch parts etc. which fall under sub-heading (2) of Heading 91.01/11, only. Such not being the case here, the concessional rate of duty in terms of the said notification is not applicable. 6. In these circumstances, we hold that, on the facts and in the circumstances of the present case....