1992 (10) TMI 160

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....or the Respondent. [Order per : S.V. Maruthi, Member (J)]. - The appeal arises out of an Order of the Collector denying the benefit of Notification No. 40/Cus., dated 1-3-1978. The facts in brief are as follows :- 2. The appellants manufacture cables and conductors. The conductors require insulation cables jacketing in order to put them in a marketable condition. The appellants imported "....

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.... us. The Collector (Appeals) personally inspected the goods. He held that though the various production line equipments imported along with extruders are indispensable to the functioning of the extruder, in view of the specific language used in the Notification viz. "Plastic Extruder above 150 mm sq. diameter", the exemption should be confined only to "Extruder". 5. The main contention of Shri ....

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.... parts of extruders and hence the benefit of Notification should be extended to the entire Extruder line. 6. The question, therefore, is whether the goods under dispute qualify for the benefit of Notification No. 40/78. The Collector extracted the language used in the Notification. According to which Sl. No. 14 of the Table attached to the Notification reads as "Plastic extruder above 150 mm sq....