2008 (6) TMI 599

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....or the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein are engaged in the manufacture of electrical measuring instruments (calibrator) and imported one instrument viz. Calibrator, in December, 1997 from M/s. Ampere SPA, Italy. The appellants noticed some defects in working of the calibrator during the course o....

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....by the Commissioner (Appeals); hence this appeal. 2. We have heard both sides. There is no dispute regarding the import of Calibrator in December, 1997 and return for removing defects to the Italian manufacturer and its subsequent re-entry into India. The Italian manufacturer had also confirmed that new machine was despatched to the importer in India by mistake. In the circumstances, there....