1997 (4) TMI 266

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In both the appeals common question of law and facts is involved they are taken up together for disposal as per law. 2. The question that arises for consideration is as to whether the impugned goods are internally geared Motors and as to whether they are eligible to the benefit of exemption under Notification Nos. 162/86 and 59/87-Cus. Lower Authorities have rejected the appellants claim on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal gear motors. 3. We have heard both sides in the matter. At the outset we notice that the papers produced by the appellants are not readable at all and they are merely black sheets. Be that as it may, the appellants have not produced required exemption certificate as well as the examination report and the duplicate bill of entry. They have also not produced catalogue and other evidence in sup .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X