1998 (4) TMI 276

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....r the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the order-in-appeal, dated 11-4-1994 passed by the Collector of Central Excise (Appeals). Ld. Counsel appearing on behalf of the appellant submits that appellant made an import of spectrometer and filed a bill of entry for warehousing to the Delhi Customs House. The bill of entry was asses....

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....ations made against the appellant is that benefit of exemption Notification No. 123/81-C.E., dated 2-6-1981 is not available to the appellants which is in fact deals with the excise duty. But in the order-in-original the adjudicating authority also demanded the customs duty on the goods in dispute. He therefore prays that the appeal be allowed. 2. Heard Shri R.S. Sangia, JDR. 3. In....

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....e cleared after granting the benefit of exemption under Notification No. 13/81, dated 9-2-1981. The notification provides exemption to imported capital goods used in 100% export oriented undertakings. 6. In the show cause notice, the allegation against the appellant is that they have not followed the provisions of Notification No. 123/81-C.E., dated 2-6-1981 which relates to the exemption ....