1998 (7) TMI 341

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....called. None for the appellants despite the notice of hearing having been served by registered post on 24-6-1989. In the circumstances, we have heard ld. SDR for the Revenue. We have also gone through the impugned order and the appeal memo filed by the appellant herein. The goods mentioned in the invoices available on record indicate that the appellants imported electric grease pump Model MSK-602,....

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....y. Hence this appeal before the Tribunal. In their appeal memo, the appellants have stated that the items imported are parts of pneumatic pump assembly and are therefore entitled to the benefit of exemption Notification No. 49/95 Cus. It is also stated that the excess oil distributors were part and parcel of the system but it is urged that no finding had been given by the adjudicating authority th....