9911796707
TMI Blog1997 (7) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... undaram, Member (J)]. This Appeal is directed against the Order-in-Appeal No. 115/90-BCH passed by the Collector of Customs (Appeals), Bombay. 2. Brief facts of the case are that Appellants imported goods namely Hydraulic Press for the purpose of manufacture of seamless tubes under Bill of Entry No. 8590, dated 21-1-1987. The goods were assessed under heading 9801.03 of the Customs Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were assessed under project import and in this context he cites the decision reported in the case of Abrol Watches (P) Ltd. v. C.C., Bombay - 1997 (92) E.L.T. 311 (SC). He further argues that once it is decided that the importers can claim the benefit of Notification No. 40/78, they are automatically entitled to the benefit thereof, since they are covered by Sl. No. 23 of this Notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anded for consideration on this aspect. 4. On careful consideration of the submissions made by both sides and having regard to the judgment of the Hon ble Apex Court in the case of Abrol Watches (P) Ltd. (supra) which squarely applies to the present case, we hold that the appellants are entitled to claim the benefit of Notification No. 40/78. However, in the absence of any finding as to the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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