1996 (8) TMI 263

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..... nts. [Order per : G.A. Brahma Deva, Member (J)]. - The refund claim filed by the assessee has been rejected by the Assistant Collector on the ground that the assessee is not entitled to claim exemption in terms of Notification No. 93/85-Cus., dated 17-3-1985. 2. Heard Shri M.P. Deb Nath, ld. Advocate for the appellants and Shri G.D. Sharma, ld. JDR for the Revenue. 3. On a careful c .....

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..... otification cannot be extended to the items imported by the appellants as it was rightly argued by the ld. DR. In the facts and circumstances of the case, we do not find any infirmity in the orders passed by the authorities below in denying the benefit in terms of the aforesaid notification. Accordingly we uphold the impugned order and in the result the appeal filed by the party is hereby dismisse .....

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