1997 (9) TMI 261

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.... No. 172/77-Cus., dated 8-8-1977, as amended, and as in force on 4-9-1986 - the date of the bill of entry. The appellants imported the above goods and declared their classification under sub-heading 8517.40 of the Customs Tariff. The goods were assessed on the basis of the declared classification and the declared assessable value. The customs duty assessed was paid on 6-9-1986 and the goods were cleared out of customs charge. Under their application dated 28-11-1986, the appellants filed a refund claim with the Asstt. Collector of Customs, Refund Section, Indira Gandhi International Air Port, New Delhi. The ground taken for the refund was that the goods under import were complete system capable of working independently and was not a part. U....

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....fit be given to the electronic telephone exchange, if the benefit is not found admissible to the music on hold or the billing system. He referred to the relevant exemption notification and the tariff entry and pleaded that the telephone exchange imported by them being one complete item, the benefit of the notification should not be denied only on the ground that it contained electronic items. 4. In reply, Shri A.K. Agarwal, SDR, stated that the appellants were engaged in the manufacture of electronic private automatic branch exchange. The goods imported were electronic items and the benefit of Notification No. 172/77-Cus. was not available to electronic items. The bill of entry did not indicate the benefit of this notification. The ....