9911796707
TMI Blog1995 (2) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri K.K. Jha, SDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - These matters as listed in the annexure to this order have a common issue, namely, the claim for the exemption under the Customs Notification No. 35/79 or 179/80. The appellants in all these cases had imported components of excavators falling under Heading 84.23 of the CCCN based Customs Tariff Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir claim by producing the required documents both at the original stage before the Assistant Collector as also before the Collector (Appeals). We however found that subsequently the appellants have furnished the required documents for want of which their claim had been rejected. Since these documents in substantiation of their claim have been produced for the first time before us and the lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-7-1989 wherein also the Tribunal had found that it will be reasonable to remand the case to the original authority in similar circumstances. We also find that in another decision of the Tribunal reported in 1990 (45) E.L.T. 580 (Tri.) = 1990 (29) ECR 414 in the case of Kirloskar Brothers v. Collector of Customs, Bombay, it has been held that the exemption under the same notification cannot be de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
