1999 (8) TMI 572

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....ber (T)]. - This is an appeal against the Order-in-Original No. 4/91-C, dated 11-6-1991 issued by the Collector of Customs, wherein in respect of the wheel alignment system imported by the appellants, the learned Collector had confiscated the goods under Section 111(d) of the Customs Act, but allowed redemption on payment of fine of Rs. 30,000/- on the ground that the equipment could be used for....

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....g system, as the latter would be more concerned with noises and vibration produced by the engines and not by the wheels. The wheel alignment system is on a specific description and this description could not be stressed to be covered by a system which was measuring vibration and noise. 4. We have carefully considered the submissions and records of the case including the grounds of appeal. We....

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....h. As against this, noise and vibration test equipment would pertain to measuring the parameters of the functioning of the internal combustion engine. Even though, the defective wheel alignment may produce extra wobbling of steering, and noise when the vehicle is negotiating turns at higher speed, that cannot be taken to cover this wheel alignment system under the description of noise and vibratio....