2007 (12) TMI 361

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....ish Birdi SDRs, for the Appellant. None for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - These appeals deal with a common issue, namely eligibility of Automatic Voltage Stabilizers to the concessional effective rate of duty in terms of Sl. No. 255 of Notification No. 5/98, dated 2-6-98. The entry at Sl. No. 255 of Notification No. 5/98 reads as follows : 255. 9032.80 ....

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....ation itself contained an unambiguous description of the goods entitled to the exemption. 3. Nobody is present representing the respondents. 4. We have carefully considered the case records and the submissions of the ld. SDR. Explanation in the notification No. 5/98 for 'Programmable Process Controllers' referred to at Sl. No. 255 reads as follows : "Explanation - 'Programmable ....