1995 (9) TMI 178

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.... [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the assessee against the impugned order dated 12-9-1985 passed by the Collector (Appeals) Customs House, Madras. The appellants have imported Leather Shaving Blades for use in Hydraulic Leather Shaving Machines and claimed Notification 42/78 as amended by 214/78. The Asstt. Collector has held that this notification applie....

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....n of the High Court of Bombay in the case of Vishal Electronics Pvt. Ltd. v. Union of India reported in 1993 (68) E.L.T. 557. 2. We have considered the submissions and perused the records. It was the contention of the party that there is nothing in the Notification 42/78 as amended which says that the exemption will not apply to shaving blades used in Hydraulic Shaving Machines. By virtue ....

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....under Tariff Item No. 85.15, then the exemption notification published by Govt. of India in respect of goods covered under Tariff Item No. 85.15 is equally applicable to goods falling under Tariff Item 90.02. It was clearly held that exemption, if any to the goods of that different heading is also to be taken into account while determining the rate of duty for former goods. Since the rate of duty ....