1994 (5) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the goods for which TR concession was sought belonged to three different families consisting of himself and his wife, his son and daughter-in-law and his daughter and for the purpose of saving freight goods were brought as one unit; that the lower authorities erred in not treating the goods as having belonged to three different families even though evidence by way of separate income-tax returns wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne. Hence it is held that apart from staying in the same house they had a common establishment, therefore, being entitled to only one unit of item for concessional rate of duty under Notification No. 137/90. The applicant's plea that they were paying separate income-tax has no relevance to the definition of family as given in Notification No. 137/90 and hence his plea for release of more than one ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 137/90. This finding of the appellate authority is not correct as these goods are not specified in Notification No. 137/90. It is, therefore, ordered that all the audio processors be released duty free. 3. As regards the plea for grant of Rule 4 allowance, Government observe that while there are no finding on this plea by the appellate authority, the original authority had denied the same on....