2002 (7) TMI 651

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..... er per : S.S. Kang, Member (J)]. Revenue filed this appeal against the order-in-appeal passed by the Commissioner of Customs. In the impugned order the Commissioner of Customs held that the respondents made import of parts of Tuners for use in the manufacture of T.V. Tuners hence, they are entitled for the benefit of Notification No. 25/99-Cus., dated 28-2-99. 2. Heard both sides. 3. The .....

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..... ssue involved in this appeal is only whether appellants imported parts of T.V. Tuners or they have imported complete T.V. Tuners. The adjudicating authority admitted the fact that the respondents imported only the components which are to be mounted on bare P.C.Bs. which have also been imported. The adjudicating authority held that only items not imported are IC and Jumper Wire and some minor consu .....

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