1990 (2) TMI 169

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.... K.D. Tayal, SDR, for the Respondents. [Order per : Harish Chander, Member (J)].  - M/s. Bharat Electronics Ltd. have filed the above captioned appeals being aggrieved from the order passed by the Collector of Customs (Appeals), New Delhi. Since the issue involved in these appeals is common, the same are being disposed of by a common order. The issue involved is: whether the appellants are ....

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..... 204/76-Cus. He has pleaded that there is no dispute as to the filing of the certificates from the relevant authority of the Defence Department. He has argued that re-importation is import and the word "re-import" is synonymous to the word "import". He has pleaded for the acceptance of the appeals. 3. Shri K.D. Tayal, the learned SDR who has appeared on behalf of the respondent, had referred to ....

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....a." We have perused the notification No. 206/76-Cus., dated 2nd January, 1976. Sub-item (5) (ii) of notification No. 206/76-Cus., dated 2nd January, 1976 relates to radars and their spares, accessories and components. It is not disputed that the goods imported are components of radar which were received after the repairs/replacement from the suppliers. New Webster's Dictionary of the English Lang....