2003 (1) TMI 598

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....J) (Oral)]. - The brief facts of the case is as under :- The appellants imported and cleared under Bill of Entry dated  30-1-85, goods described as 'Electronic components for Colour TV'. At the time of clearance, they claimed the benefit of concessional duty  under notification No. 232/83-Cus., dated 18-8-83 as amended. Their claim was under Entry No. 20 in the table annexed to the no....

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.... have examined the grounds of this appeal and heard ld. DR. 4. The grounds of the appeal make it clear that the appellants have treated the subject goods as a part and parcel of TV tuner and claimed the benefit of the notification under Entry No. 20 of the table annexed thereto. Ld. DR has agued that TV tuner named at Sl. No. 20 of the table to the notification is different from any parts th....