9911796707
TMI Blog1983 (5) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... , Vice-President]. - M/s Nava Bharat Enterprises Pvt. Ltd., New Delhi (hereinafter referred as the Importer) filed a revision application under Section 131 of the Customs Act, 1962 before the Central Government against the Order dated 13th October, 1978 passed by the Appellate Collector of Customs in Bombay (Order No. S/49/203/77R). The R.A. has been transferred to the Tribunal under Section 131- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms, Bombay vide Order dated 19th October, 1976 (Order No. S/6-C/2672/76R). 3. Before the Collector of Customs (Appeal), Bombay, the importer partly succeeded inasmuch as levy of CVD in relation to indicator paper was lifted. 4. Before us for the appellant, Shri N.C. Sogani, Consultant appeared and strenuously argued that microscopic stain by no stretch of imagination can be held to be ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... microscopic stain, we entertain no doubt that the importer s claim is correct, and that the import is classifiable and assessable under sub-item 19 of Item 29.04/45 of CTA 75, without CVD as it was not chargeable during the relevant period under Item 68-CET. As far as the levy of customs duty on the indicator paper is concerned, we do not propose to involve ourselves with the classification becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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