1999 (1) TMI 208

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.... Respondent. [Order per : G.R. Sharma, Member (T)]. -  In this appeal the dispute centres-round the eligibility of the concession under Notification No. 311/86. 2. The facts of the case briefly stated are that the appellants imported certain goods described in the Bill of Entry as 'Vertical Geo-physical Complete with all accessories (electrically operated solar geo-physical inst....

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.... the appellants had obtained technical literature from the manufacturer and that the technical literature supports their view that the equipment in view of its functioning shall be eligible for the benefit of Notification No. 311/86. He submits that since their contention of eligibility of the benefit under Notification No. 311/86 is supported by the technical literature of the manufacturer of the....