1990 (6) TMI 128

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.... : Harish Chander, Member (J)]. - Collector of Customs, Bangalore has filed an appeal being aggrieved from the order passed by the Collector of Customs and Central Excise (Appeals), Madras. Shri M.K. Sohal, the learned JDR who has appeared on behalf of the appellant has pleaded that the respondents had imported survival packs and the goods were classifiable under Heading 8301/09(1) of CTA and T....

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....9/88-B2, C/393/88-B2 and C/394/88-B2 where oxygen cylinders were imported which were treated as military stores for the aircraft and the Tribunal had ordered the extension of benefit of Notification No. 206/76. Relevant extract from the said judgment is reproduced below :- "We have also perused the Notification 206/76. In terms of Sl. No. 1 aircraft parts, aircraft engines and aircraft engine p....