1997 (1) TMI 239

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....oti Balasundaram, Member (J)]. - The appellants assailed the order of the Collector of Customs (Appeals), Madras who has upheld the order of the Assistant Collector by which the item imported by them viz. duo strips and dual purpose gaskets had been denied the benefit of duty free exemption available under Notification 206/76 on the ground that the imported item is neither components, spares, st....

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....r sealing the moisture content and the latter is for sealing the electro magnetic field. In the form in which it is imported, it cannot be used directly; it is in running length and it has to be cut to size before its application in the specified area. Learned DR draws our attention to the order of the Tribunal - Final Order No. 449/88-B2, dated 23-8-1988 in which the Tribunal held that only ready....