9911796707
TMI Blog1997 (4) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : S.L. Peeran, Member (J)]. In all these three appeals both common question of law and facts are involved all these appeals are taken up together for disposal. 2. The Appellants imported components for generator parts for generators for initial setting up/manufacture and claimed classification under heading 85.02 alongwith the benefit of Notification No. 155/86-Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the words falling within Chapters 84 or 85 of the first schedule to the Customs Tariff Act, 1975" has been omitted. The effect of the amendment is that the goods in question are entitled to the benefit of notification. 3. Arguing on behalf of the Revenue the Ld. D.R. submits as per notification, D.G.T.D. has to give a list of item which are to be utilised for the manufacture of final product a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are entitled for the benefit under the Notification. Ld. D.R. has rightly raised the plea that the requirement is required to be verified for the granting benefit under Notification. Therefore, we remand the matter to the original authorities for re-examination of all these aspects and to grant the benefit to the importer if they satisfied all the conditions of the Notification. Ordered accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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