9911796707
TMI Blog1983 (11) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... for decision in this appeal originally filed as Revision application to the Government of India, is whether the appellants in respect of the import of bearings by B.E. Cash No. 740/Air., dated 13-11-1979 are entitled to concession under Notification No. 35/79-Cus., dated 15-2-1979, as amended. The Assistant Collector of Customs by his order dated 22-8-1980 rejected the appellants claim for reasses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mentioned there. He also submitted that Government of India in their revisional jurisdiction in the case of Appellants themselves (Order No. 385-D to 416B of 1981) granted Appellants concession of the notification on similar facts and circumstances. He also submitted that there was an anomaly in Notification No. 35/79-Cus., dated 15-2-1979, in that it was not clear in terms of the said Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We have seen both the aforesaid Notifications. To avail of either, it is essential that the Appellants have to plead and prove that the machine for which the parts under Heading 84.62 were being imported is itself specified under one or the other of the Headings enumerated in any of the aforesaid Notifications. The Appellants had singularly failed to do this. There is nothing on the record to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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