1998 (4) TMI 327

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....eved with the Order-in-Appeal No. 6/94, dated 17-2-1994 passed by the Collector of Customs (Appeals), Hyderabad, the present appeal had been filed by the Revenue. The matter relates to the eligibility of the goods imported, which were described in the Bill of Entry as Compressed Air Life Saving Breathing Equipment, to the benefit of Notification No. 208/81-Cus., dated 22-9-1981 - Sl. No. 5 of Sche....

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....3. As the matter is old in which the bill of entry was filed in the year 1993 we are proceeding to deal with the matter on merits after hearing Shri R.S. Sangia, JDR, who is present for the appellants/Revenue. 4. We have carefully considered the matter and have gone through the facts on record. The respondents had imported 5 Nos. of the equipment which they described as Compressed Air L....

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....ided to the Complete Compressed Air Breathing Apparatus. The equipment imported from the facts on record is in the nature of a Concentrator, which produces among others the Compressed Air. The exemption is to the Breathing Apparatus. Further, the benefit is available only when the apparatus is complete, the appellate authority had observed that "if a tube or a nozle is missing it does not mean tha....