1990 (4) TMI 125

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.... Section 131-B of the Customs Act, 1962, the said review Show Cause Notice is to be treated as an appeal. 2. Briefly, the facts of the case are that the Respondents - M/s. Escorts Limited had imported 3-Axis dimension checking machine, namely "Validator-10" with special and standard accessories, vide Bill of Entry Cash No. 837 dated 05-04-1978 and had claimed the reassessment of the goods as special and standard accessories at the concessional rate of duty in terms of Notification No. 49/78-Cus., dated 01-03-1978 on the ground that the goods imported were "universal measuring instruments to check gauges, tools, jigs and components thereof including internal and external threads" as per Sl. No. 9 of Notification No. 49/78-Cus., dated 01-0....

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....4. Shri P.S. Bedi, Ld. Consultant, who has appeared on behalf of the Respondent has referred to the catalogue which he has filed with copy to the Ld. J.D.R. He pleaded that the machine was imported with special and standard accessories and the machine is complete in itself and it satisfied all the conditions laid down in the Notification No. 49/78-Cus., dated 01-03-1978, and further argued that the matter is covered by an earlier judgment of this Tribunal in the case of M/s. Kinetic Engineering Ltd. v. Collector of Customs, reported in 1988 (37) E.L.T. 61 (Tribunal), where the Tribunal had held that "universal measuring machine even when imported without all accessories eligible for benefit under Sl. No. 9 of Notification No. 49/78-Cus." He....