2004 (2) TMI 521

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....nt. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellants had imported a consignment of EGO Heating Thermostats and filed a Bill of Entry No. 2765/34, dated 28-11-1985 for the clearance through Customs and had sought clearance of the said goods under OGL vide Appendix 6 Para (1) of AM 1985/88 Policy, on the basis of the then Import Poli....

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....f the Policy Book 1985-88. 3. The Commissioner of Customs (Appeals) turned down the appeal vide order now impugned before us. Ignoring the clarifications offered by the Joint Chief Controller of Imports and Exports, Bombay stating that the item thermostat for controlling temperature in industrial ovens is covered by S.No. 545 Appx. VI List 8 Part 1 of AM 1985-88 Policy. As also the plea th....

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....reed that no such clarification from D.G.T.D. existed in the file. This case therefore appears to have been built on an alleged clarification of D.G.T.D., which is not available on records and not supplied to the appellants. The order can be set aside only on this ground. (b)        The appellants have made a plea and that has to be sustained, since it was for....