2003 (12) TMI 510

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..... Heard both sides. Shri S.S. Bhagat, learned S.D.R. states that the impugned goods namely Thermocouple Tips, classifiable under Heading No. 90.33 is not covered under Serial No. 4 in the Table annexed to Rule 57Q. Hence, the same can not be allowed credit of duty as capital goods. He reiterates the grounds of appeal and submits that the orders passed by the lower authorities are not correct or .....

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..... face difficulty in reading such hand-written orders. Moreover, I find that in the case of Kalyani Steels (supra), the credit has been allowed on Thermocouple Tips under Rule 57A and not under Rule 57Q. 3. On perusal of the relevant entry in the Table annexed to Rule 57Q, I find substance in the submissions made by the learned S.D.R. that under Serial No. 4, Heading No. 90.33 does not find a men .....

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