1998 (1) TMI 250

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ber (T)]. Briefly stated the facts of this case are as follows : 2. The appellant (Importer), herein, imported fully loaded PCB and described the same as fixtures and claimed the benefit of OGL under Appendix 6, Sl. No. 6 of ITC Policy, 1985-88. Both the authorities below have held that the fully loaded PCB is not covered by Appendix 6, Sl. No. 6, and a licence is required, inasmuch as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... equired for the R D Unit of the appellant company. Since the same reason applies to the present case, the loaded PCB under Sl. No. 5 of Appendix 6, should have been made applicable in the present case. 4. Opposing the contention, the learned SDR, Shri Victor Thyagaraj, reiterates the findings of the lower authorities below. 5. We have carefully considered the pleas advanced from both the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X