1997 (12) TMI 462

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....o, JDR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. -  The present appeal is filed against the orders passed by the Collector (Appeals). In terms of that order, he held that the appellants are not entitled to the benefit of Notification 93/76 in respect of split air conditioner bought by them from M/s. Voltas and installed in their computer room. 2. The learned A....

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....rtment. He pointed out that when the goods were supplied to the appellants, they have been cleared under gate passes and the Notification mentioned therein was 56/78. Therefore, the Collector was justified in denying the above said benefit to the appellants. 4. We have considered the submissions of both sides. It is now seen from the impugned order itself that the use of the goods in quest....