1987 (7) TMI 379

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S/Shri K.L. Rekhi, I.J. Rao, G.P. Agarwal, JJ. REPRESENTED BY: Shri N. Sundara Raman, Div. Engineer, for the Appellants. Shri D.K.. Saha, JDR, for the Respondent. [Order per : K.L. Rek .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e customs. Since the statutory condition of the heading is not satisfied, the benefit of the heading cannot be extended to the appellants. In the circumstances, we dismiss the appeal. - - TaxTMI - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X