2002 (11) TMI 720

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..... simha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. Whether assessee is eligible for exemption in terms of Notification No. 121/92, dated 1-3-92 is an issue to be considered herein. 2. Shri Sankaram, appearing for the applicants submitted that the impugned item in this case is measuring checking and analyzing instrument as per Sl. No. 45 of the abo .....

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..... in the Ministry of Finance (Department of Revenue) Nos. 26/92-Customs, 34/92-Customs, 108/92-Customs, 109/92-Customs, all dated the 1st March 1992. It was also submitted by the Counsel that the party has not obtained any benefit in terms of the following Notification viz. No. 26/92, 34/92 or 108/92 and 109/92. This position has been fairly conceded by the D.R. 4. In view of this position, we d .....

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