1994 (7) TMI 192

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....dent. [Order per : R. Jayaraman, Member (T)]. - This is an appeal against the order in original No. S/10-235/86G dated 1-10-1986 ordering confiscation of a consignment declared to be externally upset seamless drill rods. These rods are used for boring the ground and they are claimed to be the component parts of drilling rigs, which are manufactured by the appellants. They claimed clearance u....

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.... pipes and tubes and they are meant for drilling purposes. From the evidences produced before us, we agree that these could be essential parts of the drilling rigs manufactured by them. This is evidenced by the list attestation by the DGTD for the specific item vide Item No. 6 as a part and it is also evident from the certificate given by the Chartered Engineer. All the same, when it is not disput....