1997 (2) TMI 232

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.... per : Shiben K. Dhar, Member (T)]. - Appeal No. C/3133/89-B2. - This appeal is directed against the Order-in-Appeal dated 28-7-1989 of Collector of Customs (Appeals), Bombay. 2. The appellants imported a consignment of what they claimed to be parts of Encoder Mechanism in SKD condition. They claimed benefit of exemption under Notification No. 349/86 which exempts parts other than specifie....

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....sment only for such parts as do not contain semi-conductor devices and are in a position to furnish separate value of various parts. 4. The Learned DR while fairly conceding the position submits that they ought to have established their claim with split values to enable the assessing officer to consider admissibility or otherwise of exemption. 5. We have heard both sides. The Notificat....

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....he condition in which they are presented for assessment. The Assistant Collector himself has recorded that the encoding mechanism consists of 3 sub-assemblies which contained semi-conductor devices. These sub-assemblies are Sensor, Endorser drive and print head. It is clear therefore that these 3 items would not be eligible to benefit of exemption Notification No. 349/86. Since the entire consignm....