1997 (10) TMI 201

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....for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the Order-in-Appeal passed by the Collector of Customs (Appeals), New Delhi. In this case the benefit of Notification No. 65/88-Cus., dated 1st March, 1988 was denied to the appellants. 2. The appellants made import of five sets "Fibre Optic Executor Light Cure System Gun Style 2....

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..... 65/88-Cus., dated 1-3-1988. Shri S.N. Ojha, JDR, appearing on behalf of the respondents, reiterated the findings of the lower authorities. 4. Heard both sides. In this case the appellants made import of five sets of "Fibre Optic Executor Light Cure System Gun Style 230 Volts with Kit" and claimed the benefit of Notification No. 65/88-Cus., dated 1-3-1988. The notification provides the co....

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....f 40 per cent ad valorem; and (b) the whole of additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act. THE TABLE (a) DENTAL EQUIPMENTS 1. xxxxxxxxxxxxx 2. xxxxxxxxxxxxx to 15. Fibre optic light equipment with attachments for dental work. The catalogue of the manufacturer describes the goods as under :- THE EXEC....

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....yewear. 5. The catalogue also shows that Pro-Den the manufacturer of the goods imported are producing the products for dental profession with a complete line of light curing systems. The relevant portion of the catalogue is reproduced below :- Welcome to the Pro-Den family of high quality, affordable light care systems and products. Since 1979, Pro-Den has been supplying the dental prof....