1996 (3) TMI 246

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....inst the Order-in-Appeal passed by the Collector (Appeals). The learned Collector held that the imported items namely `Bezel' fitted with glass is covered by Public Notice No. 32 (PN) 92-97, dated 17-7-1992 subject to the condition prescribed therein. The learned Collector is aggrieved with this order only with regard to one item Bezel fitted with glass. The Department has not challenged the order....

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.... the Revenue after going through the copy of the order reiterated the cross appeal. 3. I have carefully considered the submissions made by both the sides and have perused the records. The question that came up for consideration in the case of Collector of Customs, Jaipur v. M/s. India Watch Parts Manufacturer is as to whether the importers could import `Bezel fitted with glass' without impor....