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TMI Blog1997 (9) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 68/89-Cus., dated 1-3-1989. 2. Shri A.K. Agarwal, SDR, appearing on behalf of the Revenue, submitted that serial No. 19 of Notification No. 68/89-Cus., dated 1-3-1989 covers only bag filters with special fabrics to withstand temperature above 200 C and particle removal of 100 micron or lesser size. He submitted that the goods imported by the respondents are fibre glass filter bags and not the bag filter as covered by the Notification No. 68/89-Cus., dated 1-3-1989. He submitted that the bag filters are of the nature of Air Pollution Control Equipment, a finished product, and these normally incorporate filter bags (a raw material) made of fibre which act as the filtering media. He relied upon the Board s circular issued fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Order No. C/74/1994-D, dated 11-2-1994. He, therefore, prays that the appeals be dismissed. 5. Heard both sides. In the present appeals the respondents have made an import of filter fibre glass filter bags and claimed benefit of exemption Notification No. 68/89-Cus., dated 1-3-1989. The relevant portion of the notification is reproduced below : NOTIFICATION New Delhi the Ist March, 1989No. 68/89-Customs 10 Phalguna, 910 Saka G.S.R. In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Table below, when imported into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on tubes for collection of specified chemical pollutants. 5. Direct reading colorimetric indicator tubes with accessories for monitoring toxic gases/vapour. 6. Long term direct reading detector tubes with peristaltic pump, for monitoring toxic gases/chemicals. 7. Direct reading instruments for monitoring and evaluation of air borne particles. 8. Direct reading instruments for air borne gases and vapours incorporating the principles of ultra violet or infrared absorption, chromatography with flame ionisation or photo-ionisation detector or micro-processor control solid state circuitry. 9. Platinum based catalyst and systems to incinerate formaldhyde in gaseous emissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T. Jayaraman)UNDER SECRETARY TO THE GOVERNMENT OF INDIA 6. The Collector of Customs (Appeals) in the impugned order granted the benefit of exemption notification. The Revenue filed these appeals on the ground that the fibre glass filter bags imported by the respondents are not bag filters as mentioned in the exemption notification. The Tribunal in the case of M/s. Carbon Chemicals India Ltd., supra, held that fibre glass filter bags are covered against serial No. 19 of the table of Notification No. 68/89-Cus., dated 1-3-1989. In the case of M/s. Shriram Vinyl Chemicals Industries, supra, vide Final Order No. C/74/94-D dated 11-2-1994, the Tribunal followed the earlier decision. Respectfully following the ea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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