1984 (4) TMI 295

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....for the Appellants. Shri Chandra Mouli, S.D.R., for the Respondent. ORDER The main and short point in this Revision application which has been transferred to the Tribunal and is being considered as an appeal, relates to eligibility to concessional assessment of Winding Temperature Indicators and Oil Temperature Indicators imported by the appellants for use in transformers vide B.E. No. 17....

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....is classifiable under heading specified in the said Notification. The components imported may have alternative uses but so long as they are covered by the D.G.T.D. Certificate and the end-use affidavit certifying their use in a particular machine, they have to be considered as components for initial manufacturing or setting up of that machine. He further contended that in their case, Winding Tempe....