1998 (6) TMI 143

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..... lant. Shri J.S. Arora, Advocate, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In these two appeals filed by the Revenue, the only issue for our consideration is whether the imported Diamond Sawing Machine type LS-85 was eligible for benefit of Exemption Notification No. 159/86-Cus., dated 1-3-1986 as amended. The goods were examined and it was found that the item importe .....

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..... ed on laser technology. 2. We have heard Shri O.N. Ojha, ld. SDR and Shri J.S. Arora, ld. Advocate. We have gone through the facts on record. We find that under Notification No. 159/86-Cus., dated 1-3-1986 as amended the goods specified in the table annexed to that Notification which were designed for use in the manufacture of gem and jewellery, by the registered exporters of gem and jewellery a .....

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..... at under the modern technology, the laser Diamond Sawing Machines have to be taken as Sawing Machines. He had held that the laser Diamond Sawing Machines were entitled to the exemption as contained in Notification No. 159/86-Cus. 5. Taking all the facts and consideration of the case into account, we do not find any ground to interfere with the view taken by the ld. Collector. We do not find any .....

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