9911796707
TMI Blog1997 (10) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Kang, Member (J)]. - The appellants filed this appeal against the Order-in-Appeal passed by the Collector of Customs (Appeals), New Delhi. In this case the benefit of Notification No. 65/88-Cus., dated 1st March, 1988 was denied to the appellants. 2. The appellants made import of five sets "Fibre Optic Executor Light Cure System Gun Style 230 Volts with Kit". The appellants claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , JDR, appearing on behalf of the respondents, reiterated the findings of the lower authorities. 4. Heard both sides. In this case the appellants made import of five sets of "Fibre Optic Executor Light Cure System Gun Style 230 Volts with Kit" and claimed the benefit of Notification No. 65/88-Cus., dated 1-3-1988. The notification provides the concessional rate of duty to the Fibre optic lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act. THE TABLE (a) DENTAL EQUIPMENTS 1. xxxxxxxxxxxxx 2. xxxxxxxxxxxxx to 15. Fibre optic light equipment with attachments for dental work. The catalogue of the manufacturer describes the goods as under :- THE EXECUTOR.... GUN STYLE LIGHT CURE SYSTEM The Executor's small, lightweig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted are producing the products for dental profession with a complete line of light curing systems. The relevant portion of the catalogue is reproduced below :- Welcome to the Pro-Den family of high quality, affordable light care systems and products. Since 1979, Pro-Den has been supplying the dental profession with a complete line of light curing system and the best in extra oral light cure produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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