1990 (7) TMI 244

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....i M. Jayaraman, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  This appeal has been filed against the order of the Collector of Customs (Appeals) Bombay issued on 28-10-1988 by which he had upheld the order of the Assistant Collector of Customs, Air Cargo Complex Bombay, holding that the goods imported by the appellants herein are not eligible for the exemptio....

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....ty. But the Dept. denied the Auxiliary duty exemption holding that they were not covered by exemption notification 112/87. The claim was that the Engineering & Drawings and other Data Sheets were covered by Srl. No. 24 of that Notification which covers inter alia Maps, Charts and plans, proofs, music manuscripts and illustrations specifically made for binding in books. The Assistant Collector's or....

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....d counsel and the learned SDR, we find that the ratio of the Tribunal's decision in United Glass Bottles Manufacturing case is applicable to the facts of the present case before us because in that case also the Tribunal was considering the eligibility or otherwise of a consignment of designs/drawings for exemption nil duty of Customs under Notification 112/87, and after considering in detail the e....