1981 (7) TMI 236

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....ni, Appellate Collector]. - I have perused the appeal, the case records as well as the submissions made during the personal hearing. 2. It was emphasised that the certificates produced from technical and scientific authorities, especially the one D.G.T.D. who are the designated authority under para 199 (3) of the import policy for April-March, 1981 to give clarification about the scope of ....

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....that a toy electric fan made of plastic and operated by a motor run by a battery cell was nothing but an article of curiosity for children and could not be taken to be an electric fan under item 33 of Central Excise Tariff. These were used as components for crying dolls manufactured by the appellants as actual users of these imported components and should therefore, be released under O.G.L. ....

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....specifically designed to be fitted with the sound device, as in the case of crying dolls there is a cavity in the doll's body designed to receive the sound device, and the doll would be complete only with this device. As regards the possibility of interchangeability referred to by the Assistant Collector, the catalogue from the manufacturer does indicate interchangeability, but only as between one....