1983 (4) TMI 265

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..... lication (hereinafter called appeal ) filed before the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2. In this case the appellants had imported silicone rubber sleevings and claimed duty exemption under Notification No. 211/76-Cus., dated 2-8-1976. The claim was .....

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..... ve, submitted that the view of the lower authorities should be upheld since the goods were consumable in nature (and therefore ex- cluded from the benefit of the notification) and were not cut to the required lengths. 5. Silicone rubber may not be as durable as some other materials. However, that should not lead to the conclusion that an article of silicone rubber is consumable and therefore no .....

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..... dering the multifarious uses of the sleeving, it would not be feasible to import it in cut lengths. Even if it were feasible, it would not only lead to avoidable wastage but also to avoidable expenditure of foreign exchange. But apart from these general aspects, we consider that the term equipments in the notification, taken with the evident objective of that notification can be considered as wi .....

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