2002 (7) TMI 651

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.... Anand, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the order-in-appeal passed by the Commissioner of Customs. In the impugned order the Commissioner of Customs held that the respondents made import of parts of Tuners for use in the manufacture of T.V. Tuners hence, they are entitled for the benefit of Notification No. 25/99-Cus., da....

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....e respondents cannot be treated as complete Tuners. 5. The issue involved in this appeal is only whether appellants imported parts of T.V. Tuners or they have imported complete T.V. Tuners. The adjudicating authority admitted the fact that the respondents imported only the components which are to be mounted on bare P.C.Bs. which have also been imported. The adjudicating authority held that....