1998 (9) TMI 250

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..... spondent. [Order per : P.C. Jain, Member (T)]. Matter called. None for the respondents. However, in view of the issue being small and of very short compass, we have heard ld. JDR in support of the Revenue s appeal. 2. Briefly stated the facts of the case are as follows : The respondent organisation, a rehabilitation centre for handicapped children and a project of the Indian Council fo .....

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..... gh the grounds of appeal in the Revenue s appeal, reiterated by the ld. JDR. When it is admitted to the Revenue that two functions as are carried out by the imported machines are separately exempted, we do not see any reason as to why the combined machine should not be given the benefit under the said notification. We rely for this purpose on Tribunal s judgment in the case of Sanghi Synthetics Pv .....

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