1996 (9) TMI 227

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..... [Order per : Shiben K. Dhar, Member (T)]. This appeal is directed against the order-in-original dated 4-7-1988 of Additional Collector of Customs, New Delhi. 2. The appellants imported a Roundness Checking Instruments and a Roughness Checking Instruments and sought clearance under OGL Appendix I(B) Serial No. 4(15) and 4(16) respectively. The appellants also claimed benefit of exemption .....

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..... normally used in roundness in the Y axes. He also draws out attention to the Additional Collector s observations that the importer has produced a certificate from National Physical Laboratory which states that the roundness and straightness are interrelated. Referring to their submissions made during the personal hearing, he submits that the term rough roundness includes straightness. In any case .....

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..... the Tribunal held that merely because the equipment in addition to its use for testing purposes in the automative industry is also usable for general purposes, the benefit of Notification No. 243/78-Cus. cannot be denied. The Tribunal relied upon earlier decision of Tribunal in the case of Andhra Patrika v. Collector of Customs - 1983 (13) E.L.T. 1103(T), Collector of Customs v. M/s. Living Media .....

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