9911796707
TMI Blog1995 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... e Writ Petition), the present Petition has been filed. 2.Facts giving rise to this Petition, briefly, are as follows : 3.Petitioners imported in June 1982, universal measuring instrument alongwith a set of probes. Petitioners filed their Bill of Entry on June 14, 1982 for home consumption. Petitioners claimed benefit of exemption under Notification No. 49, dated 1st March 1978 (Exhibit-B). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. By impugned Order of the Appellate Authority, the Collector of Customs (Appeals) rejected the Appeal on 23rd December, 1986. The Collector of Customs also came to the conclusion that Notification No. 49 vide Item 9 required the machine to measure all the parameters mentioned in Item 9 and since special probes were not imported by the petitioners alongwith the measuring instrument, the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah, the learned Advocate for the respondents that in the present case, all the parameters mentioned under Item 9 of the Notification cannot be fulfilled in the absence of special probes. In the circumstances, it was contended by Mr. S.M. Shah that the benefit of the Notification cannot be given to the petitioners. We find merit in the contentions advanced on behalf of the petitioners. Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, he was not required to import all the accessories. The petitioners have imported the probes which is not in dispute. What is in dispute is that special probes have not been imported. The petitioners were not required to fulfil all the parameters. In the circumstances, we find merit in the petitioners' contention that Entry at Serial No. 9 of the Notification has to be interpreted to mean ..... X X X X Extracts X X X X X X X X Extracts X X X X
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