1997 (1) TMI 171

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....ents. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue appeal is directed against the Order-in-Appeal, dated 26-2-1990 of Collector (Appeals). 2. The Collector (Appeals) has accepted the plea of the respondents that benefit of Project Import is available to the respondents in case of Personal Computer and Photocopier. 3. Arguing for the Revenue, the learned DR submits....

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....osing the matter for printing; from the print a photocopy is taken on transparent paper which is used for making the offset plate which is used for regular printing. This process of printing is a modern technique, learnt by them during studies in West Germany. In view of the submissions made, we do not see how these items can be denied the benefit of Project Import, when these items are used in pr....