1998 (4) TMI 202

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..... S. Kang, Member (J)]. When the case was called, none appeared on behalf of respondents inspite of notice. Therefore, the appeal is being taken up for final disposal in the absence of the respondents. 2. The Revenue filed this appeal against the order-in-appeal dated 9-2-1994 passed by the Collector of Customs (Appeals), Bombay. In the impugned order, the Collector of Customs, held that Tun .....

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..... or of Customs in the impugned order came to the conclusion that the product literature of the Halogen lamps indicates that the lamps are for laparoscope and this fact has been disputed by the adjudicating authority. Therefore, the Tungsten Halogen lamps are entitled for the benefit of said Notification. 6. The Notification No. 200/82-Cus., dated 25-8-1982 provides exemption to the goods specifie .....

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