1991 (10) TMI 180

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..... nt. [Order per : Harish Chander, Vice President]. M/s. B.H.E.L. has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), Bombay. Shri P.K. Srivastava, Sr. Manager has appeared on behalf of the appellants. He pleaded that the appellants had imported Diffused Wafers which was original assessed under Heading 85.18/8 of C.T.A. 75 and the duty was cha .....

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..... the lower authorities, and argued that the assessment is correct in law. He further stated that the earlier decision of the Tribunal quoted by Shri Srivastava is not relevant. He left it to the discretion of the Bench. 3. We have heard both the sides and have gone through facts circumstances of the case. The goods are similar to those mentioned in appeal Nos. 2416-17/85 1435/84 to l440/84-B2 d .....

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..... s. cited supra in respect of the goods in question. In this view of the matter the appeals are allowed. 4. In view of the earlier decision we set aside the impugned order and hold that the appellants would be entitled to the benefit of the notification No. 172/77-Cus., dated 8th August, 77. In the result the appeal is allowed. The revenue authorities are directed to give consequential effect t .....

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