TaxTMI 
TaxTMI 
1997 (9) TMI 264
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....ajja Ram, Member (T)]. - In this appeal filed by M/s. Indian Communications Network Ltd., the matter relates to the eligibility of the goods imported to the benefit of exemption Notification No. 62/88-Cus., dated 1-3-1988. The appellants had imported number of components for electronic typewriter. With regard to the goods in dispute, the Bill of Entry was filed with the description "DC Micr....
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....20 watts other than stepper motors for clocks/alarm clocks. The claim was rejected by the Asstt. Collector of Customs as unsubstantiated. He had also observed that the importers could not substantiate the fact, as to how the stepper motor was DC Drive Motor. On appeal, the Collector of Customs (Appeals), New Delhi, rejected the appeal. He observed that the appellants had not described the goods im....
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....tions had been given. Shri N.C. Sogani, Consultant, had referred that the goods in dispute were those included against Serial No. 225 of the attached sheet with the invoice which had the following product code "NH7-1289-000 DC Micro Motors". We find that in the invoice also there is no reference to the voltage rating or the output of the motor in question. We also find that at the stage of the cle....
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....drawing alone which is far from clear, it could not be held that the goods imported were covered by the exemption Notification No. 62/88-Cus., dated 1-3-1988. 6. The learned Consultant had submitted that similar goods, subsequently imported, were under customs charge and the samples could be called and got examined. We do not find any information with regard to the subsequent imports. We are....