9911796707
TMI Blog1990 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : K.S. Venkataramani, Member (T)]. This appeal has been filed against the order of the Collector of Customs (Appeals) Bombay issued on 28-10-1988 by which he had upheld the order of the Assistant Collector of Customs, Air Cargo Complex Bombay, holding that the goods imported by the appellants herein are not eligible for the exemption of Auxiliary duty of customs in terms of Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n holding that they were not covered by exemption notification 112/87. The claim was that the Engineering Drawings and other Data Sheets were covered by Srl. No. 24 of that Notification which covers inter alia Maps, Charts and plans, proofs, music manuscripts and illustrations specifically made for binding in books. The Assistant Collector s order holding that the goods were not covered by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal s decision in United Glass Bottles Manufacturing case is applicable to the facts of the present case before us because in that case also the Tribunal was considering the eligibility or otherwise of a consignment of designs/drawings for exemption nil duty of Customs under Notification 112/87, and after considering in detail the evidence led before it, the Tribunal held that when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case also the goods imported are basic engineering and drawing and technical knowhow in terms of collaboration agreement which would in the light of the aforesaid Tribunal s decision be covered by entry No. 24 of Notification 112/87 which covers plans. 5. In the result, the impugned order is set aside and the appeal allowed. The appellants are entitled to the consequential relief, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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