1999 (8) TMI 572

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..... ainst the Order-in-Original No. 4/91-C, dated 11-6-1991 issued by the Collector of Customs, wherein in respect of the wheel alignment system imported by the appellants, the learned Collector had confiscated the goods under Section 111(d) of the Customs Act, but allowed redemption on payment of fine of Rs. 30,000/- on the ground that the equipment could be used for aligning both front as well as re .....

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..... erned with noises and vibration produced by the engines and not by the wheels. The wheel alignment system is on a specific description and this description could not be stressed to be covered by a system which was measuring vibration and noise. 4. We have carefully considered the submissions and records of the case including the grounds of appeal. We find that as far as the ITC Policy is concern .....

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..... quipment would pertain to measuring the parameters of the functioning of the internal combustion engine. Even though, the defective wheel alignment may produce extra wobbling of steering, and noise when the vehicle is negotiating turns at higher speed, that cannot be taken to cover this wheel alignment system under the description of noise and vibration measuring system. Therefore, we are clearly .....

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