2000 (10) TMI 399

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..... Shri K.M. Patwari, DR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides it was found that the main appeal itself could be taken up for disposal. Both sides agreeing this was done, by granting waiver of pre-deposit of Rs. 85,022/- confirmed as demand in the impugned order. 2. The appellants own an Aircraft. They imported a Battery designed for....

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.... not mention that the battery was for exclusive use in any particular Aircraft. He held it as part of general use classified under heading 8506.90 and confirmed the demand. The Commissioner (Appeals) having upheld the order, the present appeal has been filed. 4. We have seen the cited order of the Tribunal in the case of Indian Airlines v. Collector of Customs [1988 (38) E.L.T. 679 (T)] wh....