1997 (9) TMI 537

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....by he had held that bag filters imported by the respondents are not covered under Notification No. 68/89-Cus., dated 1-3-1989. 2. Shri A.K. Agarwal, SDR, appearing on behalf of the Revenue, submitted that serial No. 19 of Notification No. 68/89-Cus., dated 1-3-1989 covers only bag filters with special fabrics to withstand temperature above 200°C and particle removal of 100 micron or lesser size. He submitted that the goods imported by the respondents are fibre glass filter bags and not the bag filter as covered by the Notification No. 68/89-Cus., dated 1-3-1989. He submitted that the bag filters are of the nature of Air Pollution Control Equipment, a finished product, and these normally incorporate filter bags (a raw material) m....

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.... the Tribunal in the case of M/s. Shriram Vinyl & Chemicals Indus. v. Collector of Customs, New Delhi, Final Order No. C/74/1994-D, dated 11-2-1994. He, therefore, prays that the appeals be dismissed. 5. Heard both sides. In the present appeals the respondents have made an import of filter fibre glass filter bags and claimed benefit of exemption Notification No. 68/89-Cus., dated 1-3-1989. The relevant portion of the notification is reproduced below : NOTIFICATION             New Delhi the Ist March, 1989No. 68/89-Customs                10 Phalguna, 910 Saka G.S.R.  In exercise of the powers co....

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.... Monitoring Instruments of various ranges suitable for ambient air and stack monitoring for toxic/hazardous chemicals. 2. Gas detectors/alarms for measuring concentration of toxic/ hazardous gases. 3. Personal samplers with re-chargeable battery units. 4. Toxic gas monitoring kits containing personal samplers, sampler with filter head, filter holders, membrane filter of different pore sizes, small cyclone for respirable dust monitoring and activated carbon tubes for collection of specified chemical pollutants. 5. Direct reading colorimetric indicator tubes with accessories for monitoring toxic gases/vapour. 6. Long term direct reading detector tubes with peristaltic pump, for monitoring toxic gases/chemicals. ....