1997 (6) TMI 107

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....for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The facts leading to the present appeal are that the appellants are importers of various items viz. medical equipment. They imported (1) Pocket Autoscope (fibre optic endoscope with spacula); (2) Rechargeable battery and (3) Halogen Lamps and claimed benefit of concessional rate of duty for pocket Autoscope under Notification No. 6....

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....ification against Sl. No. 19 quoted above and prays that the benefit of Notification No. 65/88 as amended by Notification No. 123/94 may be extended to the appellant. 3. On the question of either imported goods, viz. rechargeable battery and halogen lamps, the representative of the appellant company submitted that they were covered by Sl. No. 40 of Notification No. 144/88-Cus, dated 27-4-1....

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....almoscope but as has been held by the lower authorities even if they are parts these parts according to Sl. No. 40 of the Table annexed to the notification can be imported only when they are required for manufacture of goods stated against Sl. No. 1-39. He submitted that the appellants have admitted that they are not manufacturers, but traders and therefore he submitted that benefit of Notificatio....