1996 (6) TMI 152

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....oglekar, Member (T)]. - M/s. Telco imported two bus air conditioners and claimed their clearance in terms of exemption Notification No. 117/78-Cus. vide S.No. 125 of the Schedule thereto. The Assistant Collector made assessment without giving them the benefit of the exemption on the observation that the said entry covered import of parts and assessories of machinery or mechanical appliances fal....

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....' so as to cover the bus air conditioner. Shri Ali, ld. JDR represented the department. He referred to the entry occurring in the notification and said that the grounds on the strength of which the Assistant Collector rejected the benefit of the notification could not be faulted. 3. We have carefully considered the submissions of the ld. DR and examined the relevant entry. The entry reads ....