1987 (6) TMI 299

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..... uestion involved in this appeal, originally filed as a Revision Application before the Central Govt. and transferred to the Tribunal for disposal as an appeal, is eligibility of the imported goods (Bill of Entry No. 1481 dated 15-2-1981) for concessional assessment under Notification No. 284/76-Cus. The Assistant Collector and later the Appellate Collector rejected the claim on the ground that the .....

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..... submitted that the imported goods were actually used in the radar. 3. Shri D.K. Saha, JDR after perusing the papers, had nothing to say and leaves decision to the Bench. 4. We have considered the arguments of both the sides. The refusal to extend the notification was on the ground that no evidence was advanced to prove that the on ported goods were given a special shape for use in the radar. .....

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