The Director of Telegraphs, Vs. Collector of Customs

The Director of Telegraphs, vs Collector of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 14, 1983

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Citation: sooperkanoon.com/243
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: B Gujral, Vice-, V R Devi, K Rekhi
Decided On: Apr 14, 1983
Subject: Customs

Case Summary

AI-generated summary - not the official court judgment text.

Customs

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

The Director of Telegraphs,

Respondent

Collector of Customs

Legal References

Reported In: (1983)LC1265Tri(Delhi)

Excerpt

1. the case was heard on 14-4-1983. the appellants seek reassessment of flexwell waveguides and their accessories, which were imported together in one consignment and which are component parts of microwave equipments for transmission and reception of telephonic conversation, under item 73(13) of the erstwhile indian customs tariff read with exemption notification no. 147/58-cus. their claim was rejected at the lower levels as unsubstantiated. during the hearing before us, they produced a catalogue of the goods imported and explained the nature of their claim. the department's representative wanted time to go through the catalogue. we went through the relevant portion of the catalogue, which was a short one and carefully considered the appellants' submissions. we hold that the subject goods were entitled to be assessed at the lower rate under item 73(13) ict read with exemption notification no. 147/58-cus and accordingly we allow, this appeal with consequential relief to the appellants.

Full Judgment

1. The case was heard on 14-4-1983. The appellants seek reassessment of Flexwell Waveguides and their accessories, which were imported together in one consignment and which are component parts of microwave equipments for transmission and reception of telephonic conversation, under item 73(13) of the erstwhile Indian Customs Tariff read with exemption notification No. 147/58-Cus. Their claim was rejected at the lower levels as unsubstantiated. During the hearing before us, they produced a catalogue of the goods imported and explained the nature of their claim. The Department's representative wanted time to go through the catalogue. We went through the relevant portion of the catalogue, which was a short one and carefully considered the appellants' submissions. We hold that the subject goods were entitled to be assessed at the lower rate under item 73(13) ICT read with exemption notification No. 147/58-Cus and accordingly we allow, this appeal with consequential relief to the appellants.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties The Director of Telegraphs, vs Collector of Customs Same Subject Customs Same Judge B Gujral, Vice-, V R Devi, K Rekhi