1983 (12) TMI 275

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellants. Shri Chandermouli, SDR, for the Respondents. ORDER The question for decision in this appeal originally filed as a revision application to the Government of India, is whether D.B.E. Computer Voltage Stabiliser imported by the appellants by B.E. Cash No. 133, dated 31-7-1973, ex. s.s. Rebenfeles are chargeable to countervailing duty. 2. The appellants had imported a nu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itted that the goods imported by the appellants was A 1 meter Computer System consisting of DBC and Voltage Stabiliser. He submitted that voltage stabiliser is not an officer-machine falling under Item 33D of the C.E.T. At the material time, it was not classifiable under any Tariff Item of the C.E.T. The Notification No. 51/70-C.E., dated 1-3-1970, as amended could not be applicable to the Voltage....