1997 (5) TMI 180

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal dated 4-2-1991 of Collector of Customs (Appeals). 2. The appellants imported parts of electron guns in SKD/CKD condition. They claimed benefit of Notification No. 345/86, dated 16-6-1986. This was denied to them as they were found eligible to exemption only under Notificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and each such part is classifiable under Chapter 85. 4. We have heard both sides. Collector (Appeals) has held that the appellants have not put forth any evidence to indicate that their own declaration in the Bill of Entry was wrong and that what they imported was not Electron guns in CKD condition but the parts of Electron guns. There is no doubt that goods would be classifiable as elec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....because they were given benefit under Notification 188/87 they cannot be estopped from claiming benefit under Notification 345/86 which according to them is more beneficial. Under Notification 345/86 against S. No. 104 mention parts of electron guns whereas Notification 188/87 placed at page 3 of the appeal papers exempts electron guns. Since these are electron guns only for the purpose of classif....