1998 (2) TMI 388

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....or the Respondents. [Order Per : T.P. Nambiar, Member (J)]. - This appeal is presented against the orders passed by the Collector of Customs & Central Excise. In this case, the appellants imported in January, 1986 Diesel Engine, Generator and Switch Board. The certificate from the suppliers giving separate values for the above items was also available. The Asstt. Collector held that Section ....

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....g set is not sustainable in view of the fact the interpretative rules came into effect from 28-2-1986. He therefore pointed out that on the date when the goods are imported and when the Bill of Entry was filed this rule was not in existence. Therefore, it was his case that recourse could not have been taken to the above said interpretative rules. 3. Heard the ld. JDR on a query from the Be....

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....he interpretative rules read with Section 3(b) which came into force on 28-2-1986. We observe that since the import of the appellants were prior to this date, the finding of the lower authority in relying on the above said rule which was not in force at the time of import is not correct and we set aside the same. However, we find that earlier rules of rule 2 (a) and rule 3(b) as existed prior to 2....