1981 (1) TMI 261

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....a have carefully considered the submissions in the revision application and the submissions made at the time of personal hearing. 2. The petitioners have stated that they purchased certain old telephone equipments in question which were re-conditioned by them and supplied to their customers. The details of these instruments are in page 3 of the revision application. The petitioner have sta....

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..... They have further contended that similar goods manufactured by I.T.I. Bangalore are not charged to duty under Tariff Item 33D. It is their contention that when the standard goods manufactured by I.T.I. are not charged to duty under Tariff Item 33D, the reconditioned goods manufactured by them should not be subjected to duty under T.I. 33D. 4. Government find considerable force in the sub....