1997 (8) TMI 235

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.... auxiliary duty under Notification No. 209/87-Cus., dated 12-5-1987. The Collector of Customs (Appeals) had taken a view that the benefit of concessional rate of duty under Notification No. 188/87-Cus. was available only to the goods used in the Electronic Industry while the goods imported were actually meant for industrial control for control of different electrical operation in the Skelp Mill in the Plant of the appellants. 2. Shri K.A. Siddiqui, Manager (Finance) appearing for the appellants submitted that the High Powered Committee on disputes in their Meeting held on 11-7-1997 had already allowed the appellants to pursue their appeal in the Tribunal. He referred to the Sl. No. 14 of the SUBJECT listed in the Minutes of the Meet....

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.... that the view taken by the ld. Collector of Customs Appeals that only the goods for the electronic industry were covered by the concessional rate of duty was not correct. With regard to auxiliary duty he referred to the Notification No. 209/87-Cus. 4. In reply, the ld. SDR referred to the Order-in-Appeal and stated that a reading of the various items will show that all the goods were for the electronic industry and the appellants were engaged in the manufacture of Iron & Steel Items and the benefit of concessional rate of duty was not applicable to them. With regard to auxiliary duty, he referred to the Bill of Entry, where the Import Department's Sl. No. & Date has been mentioned and the date is 15th of May, 1987. He also stated t....