1997 (12) TMI 412

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the eligibility of the TV monitor imported by the respondents M/s. Dasappa Dharmaspatre, Bangalore for the benefit of Notification No. 65/88-Cus., dated 1-3-1988 (as amended). The respondents had claimed that the TV monitor imported by them was an accessory to the angioscope for coronary angiography an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as fixed up for hearing on 3-12-1997. The notice to the respondents had been issued on 12-9-1997. When the matter was called, no one appeared for the respondents. For the appellant revenue Shri A.K. Agarwal, SDR is present. 3. In this appeal the goods had been imported in the year 1989. As the matter is very old and as sufficient notice had already been given to the respondents, we are pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tor imported separately was not eligible to the benefit of exemption under said entry of the notification. 5. We find that wherever the intention was to cover the attachment, they had been separately mentioned in the relevant entries under the said notification. We may refer to S. No. 24, 11, 64 etc. under sub-heading 'C'. 6. The exemption notification had to be constrained strictl....