1997 (5) TMI 149

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....for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - The respondents imported one Agitation System comprising of Agitators. These were classified under CTH 8479.82. The respondents claimed benefit of exemption Notification No. 59/87, dated 1-3-1987 (as amended). This was rejected by the Assistant Collector, who however, allowed them the benefit of exemption under Notification No. 16....

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....lymerised the resultant product, viz. Polystyrene, is extruded in pellet form for being bagged and marketed. The function of the Agitator is : (1) to agitate/mix and keep the partially polymerised reactant homogenous. (2) to control the molecular weight of the product which determines the characteristics of the finished product. Polystrene is a Thermoplastic product in pellet form man....

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....ducing Sl. No. 50 of Notification No. 59/87. "50. 84.79 Goods falling under sub-heading Nos. 8479.20, 8479.30, 8479.40; sub-heading No. 8479.81 excluding wire coil winders; and machinery used for the production of a commodity." 5.2 It was contended before us by the learned DR that this Sl. No. does not refer to sub-heading 8479.82, under which the goods have been classified, and since the....