1997 (2) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  In all these appeals common question of law and facts are involved, hence they are all taken up together for disposal as per law. 2. The appellants imported the goods which is described in the Bill of Entry as "D.C. Micro Motors for use in Tape Deck Mechanism Type MMI-6S2RE" and claimed the benefit of the Not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- "85.01/03-Stepper Motors/Parts/D.C. Micromotors : B.35%/Rs. 13 each. 62/88-Cus., dated 1-3-1988, as amended by 92/89-Cus., dated 1-3-1989; in exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 465/86-Customs, dated the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;                                                                  &n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ut not exceeding 20 watts (other than those covered by S. No. 1 or 2 above) 35 per cent ad valorem 3. 85.03 Parts of goods covered by S. No. 1 above 35 per cent ad valorem" 4. We have heard both the sides and have considered the submissions made by them. 5. The short question that arises for consideration is as to whether the impugned goods satisfies the terms of the....