Collector of Customs Vs. Kadimi International - Court Judgment

Excerpt:

1. this appeal is directed against order-in-appeal dated 27-3-1989 of collector of customs (appeals). the issue relates to computation of swg in case of wire.2. arguing for the revenue, the ld. dr submits that collector (appeals) has erred in taking into account the thickness of bare wire without insulation for the purpose of calculating swg for extending benefit under notification no. 220/78.3. considered. while calculating the diameter range it is obvious that it cannot be anything other than that of bare copper conductor. once insulation is also taken into account in determining swg, the thickness will keep on varying depending upon the extent of insulation and the material used.4. we, therefore, hold that there was no infirmity in order of collector (appeals). in the result, we reject the revenue appeal and uphold the impugned order.

Judgment:

1. This appeal is directed against Order-in-Appeal dated 27-3-1989 of Collector of Customs (Appeals). The issue relates to computation of SWG in case of wire.

2. Arguing for the Revenue, the ld. DR submits that Collector (Appeals) has erred in taking into account the thickness of bare wire without insulation for the purpose of calculating SWG for extending benefit under Notification No. 220/78.

3. Considered. While calculating the diameter range it is obvious that it cannot be anything other than that of bare copper conductor. Once insulation is also taken into account in determining SWG, the thickness will keep on varying depending upon the extent of insulation and the material used.

4. We, therefore, hold that there was no infirmity in Order of Collector (Appeals). In the result, we reject the Revenue Appeal and uphold the impugned order.