Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1997 (4) TMI 201

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r : Shiben K. Dhar, Member (T)]. This appeal is directed against order-in-original dated 23-4-1991 of Addl. Collector of Customs. The appellants imported Scanner along with Camag Linomat IV. While they were given benefit under OGL in respect of scanner, it was held that Camag Linomat IV is not an essential part of scanner but is only a separate accessory or peripheral which at the option of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the ld. Advocate that these accessories are not listed in Appendix 2, 3, 5, 6 of Appendix 8 and there was no challenge to it. 5. In view of this we are satisfied that the impugned goods could be permitted under OGL. In regard to classification, ld. Advocate submitted that they claimed classification under Heading 90.27 but Addl. Collector classified them as 90.33. We note that Chapter 2(b) r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates