1994 (7) TMI 210

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....he Order-in-Appeal No. 3717/87-BCH, dated 30-8-1987. 2. The facts of the case are that the appellants, who are letter of authority holders on behalf of Sri Ram Filteration & Eng. Co. imported a consignment of Gear shape cutters and Hob cutters. They produced import licence which are valid for import of Appendix 3 items with Actual User condition. Such items which are necessary for the produc....

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....ector (A) and hence the present appeal before the Tribunal. 3. Shri J.C. Patel, the ld. advocate pleads that the authorities below have gone by mis-conception that these gear shape cutters and hob cutters are only needed by gear manufacturers. He refers to the McGraw-Hill Dictionary of Scientific and Technical terms to point out that gear cutting means cutting or forming of a uniform series ....

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....s and hob cutters are used to produce dies and fixtures and thus these dies and fixtures are required for the manufacture of wire netting etc. He also produced a copy of letter from the licence holders to confirm the receipt of the consignment and their actual utilisation for making dies and fixtures, which are used in turn in the manufacture of wire netting etc. 4. Shri Singh, the ld. JDR h....