1983 (4) TMI 265

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.... the Respondent. ORDER This is a revision application (hereinafter called "appeal") filed before the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2. In this case the appellants had imported silicone rubber sleevings and claimed duty exemption under Notificat....

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....Shri A.S. Sundar Rajan, Junior Departmental Representative, submitted that the view of the lower authorities should be upheld since the goods were consumable in nature (and therefore ex- cluded from the benefit of the notification) and were not cut to the required lengths. 5. Silicone rubber may not be as durable as some other materials. However, that should not lead to the conclusion that a....