1997 (4) TMI 266

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....DR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  In both the appeals common question of law and facts is involved they are taken up together for disposal as per law. 2. The question that arises for consideration is as to whether the impugned goods are internally geared Motors and as to whether they are eligible to the benefit of exemption under Notification Nos....

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....e plus technical experts explanation would show that the goods imported are internal gear motors. 3. We have heard both sides in the matter. At the outset we notice that the papers produced by the appellants are not readable at all and they are merely black sheets. Be that as it may, the appellants have not produced required exemption certificate as well as the examination report and the d....