1989 (11) TMI 168

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....lasundaram, Member (J)]. - The issue for decision in this appeal is the eligibility of the appellant for the benefit of Notification No. 243/78-Cus., dated 26-12-1978, which grants concessional rate of duty to the goods specified therein, falling under Chapter 90 of the Customs Tariff Act which are designed for testing purposes in the automotive industry. 2. The appellant imported noise and vib....

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.... have been constructed for achieving more purposes than merely serving the testing purposes in automobile industry and cannot, therefore, be said to have been "designed" for testing purposes of the automobile industry. The order of the Collector (Appeals) is challenged before us. 3. We have heard Shri P.S. Bedi, learned Consultant for the appellant and Shri C.V. Durghayya, learned DR for the Depa....

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....n the field for laboratory analysis. However, having held that the goods have been imported for use in the automotive industry, he has disallowed the benefit of Notification No. 243/78 to the appellant since the equipment imported is also for general purposes. 6. The Collector (Appeals) has also held that there is no dispute about the equipment being noise and vibration measuring and analysing eq....

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....eal with the eligibility of the assessee for the benefit of exemption under Notification No. 11/77 Cus., dated 15-1-1977 in the case of import of film/paper processor. Relying upon the decision in 1983 E.L.T. 1103 (Andhra Patrika, Madras v. CC, Madras), wherein it was held that "if, in addition to film processing the machine can perform other function of paper processing as well, exemption cannot ....