9911796707
TMI Blog1988 (12) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, for the Appellants. Shri A.S.R. Nair, SDR, for the Respondent. [Order per : K.L. Rekhi - Member (T)]. - At the out-set, the Bench heard the request for condonation of one day s delay in filing the Appeal Nos. C-412 413/86-B2 of M/s. Shah Trading Corporation. The delay was due to postal transit. The request for condonation was not opposed by the learned representative of the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing two judgments of this Triubunal : (1) 1988 (37) E.L.T. 58 (Tribunal) - Unival Surgical Traders v. Collector of Customs. (2) Order Nos. 359 to 362/88-B2, dated 29-6-1988 passed in appeal No. C-1492/85-B2 and others of M/s. K. Hargovindas Co. and others. The appellants stated that while deciding the above two matters, the Bench had taken note of the fact that the Import Trade Control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Central Board of Excise and Customs appeared to have come to the conclusion that no appeal need be filed before the Supreme Court against the Tribunal s order Nos. 359 to 362/88-B2, dated 29-6-1988 aforesaid. In other words, the appellants argued, it meant that the Board had accepted the Tribunal s judgments on the classification issue. The appellants added that while, on the one hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B2. In fact, at the instance of the Bench he read the relevant portions of the order in the Court. The Bench asked him to do so with the intention that if any new and material points had been made by the department, the appeals could be considered for reference to a Larger Bench of the Tribunal for hearing and disposal. 5. However, at the conclusion of the hearing, we did not feel that it was ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . of India, from time to time, were conflicting. There is, however, no denying the fact that the goods in question are life saving equipments. Therefore, in keeping with the declared intention of the exemption notification and the OGL and bearing in mind that quite a few medical experts have, from time to time, considered Scalp Vein Sets as coming within the relevant entry of the exemption notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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