1997 (2) TMI 194

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....espondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the order-in-original dated 29-3-1990 of Collector of Customs, Calcutta. 2.  The point at issue in this appeal is whether the impugned goods are Electrical Automatically Controlling Instruments which are exempted from the payment of Auxiliary Duty under Notification No. 105/89-Cus. The impugned goo....

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.... been made while the goods were still in Customs charge. He however concedes examination report indicate that these are automatic voltage controlling instruments. 5.  We have heard both sides. The Collector (Appeals) has held that the goods have left the Customs charge and therefore, identity of the impugned goods cannot be established as an "Electrical Automatically Controlling Instrument....

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....c measuring, checking, analysing or automatically controlling instruments. Since the examination report itself indicates that the goods are automatic voltage controls, the fact that they have left the Customs charge is not material. Since the examination report itself indicates that the goods are voltage controllers these would be covered in terms of Explanation 6 of the Notification No. 105/89-Cu....