1988 (3) TMI 205

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..... pellants M/s. HMT Limited claimed, in connection with the import by them of a Sound Vibration Analyzing System, assessment in terms of Notification No. 243/78-Cus., dated 26.12.1978, claiming that the same fell under serial No. 5 of the table to the notification. The Assistant Collector as well as the Collector (Appeals) having rejected the same this appeal has been filed. 2. We have heard Shri .....

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..... tion 243/78. As earlier mentioned, benefit under notification would be available only to goods designed for testing purposes in the automotive industry. In so far as the subject goods are not specially designed for the said purpose but appear to be general purpose machine for use in various industries, we hold that the lower authorities rightly rejected the benefit claimed under the notification. .....

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