1992 (4) TMI 151

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.... Shri S.K. Roy, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal preferred against the Order dated 30-11-1984 passed by the Collector of Customs (Appeals), Bombay. 2. The refund claim of the appellants for reassessment of the imported goods 'Stempel typomatic daylight operating photo composer' claiming exemption under Notification No. 114/80 has ....

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....hat Department mistook that what the appellants imported is only photocomposing machine and not with keyboard, whereas actually the import is a photocomposing machine with an integrated keyboard. He drew our attention to the Annexure 'D' and 'E' of the paper book. Annexure 'D' depicts print photo of photocomposing machine and Annexure 'E' reveals that there are 12 keys which function for different....

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....etween models and keyboard is visible in the new catalogue but not in the old catalouge which was with reference to the item in question. He submitted that taking into consideration of the details and nature of the machinery given in Annexures D & E and even on the description given in the new catalogue, the item can be considered as only a 'control panel' and department was right in rejecting the....

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....emption is reproduced as under:- "In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the table below and falling within Chapter LXXXIV or Chapter XC of First Schedule to the Customs Tariff Act, 1975 (51 of 19....