1997 (12) TMI 357

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....JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-original passed by the Collector, Customs, Bombay. In the impugned order, the Collector, Customs, Bombay held that the goods imported by the appellants are Stereo Zoom Microscope, therefore, they are not covered under Open General Licence (OGL) Appendix 1, Part B, Item No. 12, Se....

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....der Export Policy and are also entitled to the benefit of Notification No. 77/89-Cus., dated 1-3-1989. 3. Heard Shri S.N. Ojha, JDR on behalf of the Revenue. 4. In this case, the goods accompanied with the catalogue of one projection microscope 401/BK-2 (sic). The goods described in the bill of entry as well as in the invoice are "Projectina Stereo Zoom Microscope (Micro Macro Proj....

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....h can be seen by several people at the same time besides projection through the eye-piece of the microscope. 6. We find that the appellants placed orders for supply of one No. Projectina Stereo Zoom Microscope (Micro Macro Projector) Model 4014/BK-1/H, complete with all necessary accessories and standard spare parts. From the invoice and packing list, we find that the goods imported are Pr....