1998 (6) TMI 146

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....[Order per : Lajja Ram, Member (T)] - In this appeal filed by the Revenue, the issue for our consideration is whether the goods imported described in the Bill of Entry as Network Analyser with Spectrum analyser NASA 1000A was eligible for the benefit of Notification No. 96/91-Cus., dated 25-7-1991 as amended or Notification No. 104/90-Cus., dated 20-3-1990 as amended. Under both these notificat....

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....the two exemption notifications. The Collector of Customs (Appeals) set aside the said order passed by the Additional Collector of Customs and observed that as the effective rate of customs duty under both the notifications was 25% ad valorem, they were eligible for the benefit under either of the two notifications. He did not specify as under which notification, the benefit was required to be ext....

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....nalyser were integrated network and spectrum analyser and had been imported with their accessories. 5. Notification No. 104/90-Cus dated 20-3-1990 as amended provided concessional rate of customs duty, among others, to Spectrum Analyser. Notification No. 95/91-Cus dated 25-7-1991 (as amended) provided for the concessional rate of customs duty to the specified goods which were used in the e....

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....sed to duty. In case where the concessional rate of duty is different than for the goods as covered by any specific notification, the logic taken by the ld. appellant authority could not be applied. 7. The goods had to be assessed to duty in the form presented for assessment. We find that at the time of clearance, the benefit of Notification No. 79/93-Cus dated 28-3-1993 have already been ....