1998 (1) TMI 250

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....e Respondent. [Order per : P.C. Jain, Member (T)]. -  Briefly stated the facts of this case are as follows : 2.  The appellant (Importer), herein, imported fully loaded PCB and described the same as "fixtures" and claimed the benefit of OGL under Appendix 6, Sl. No. 6 of ITC Policy, 1985-88. Both the authorities below have held that the fully loaded PCB is not covered by Appendi....

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....ave been allowed clearance under Sl. No. 5 of Appendix 6 as required for the R & D Unit of the appellant company. Since the same reason applies to the present case, the loaded PCB under Sl. No. 5 of Appendix 6, should have been made applicable in the present case. 4.  Opposing the contention, the learned SDR, Shri Victor Thyagaraj, reiterates the findings of the lower authorities below. ....