9911796707
TMI Blog1997 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : S.L. Peeran, Member (J)]. - In all these appeals common question of law and facts are involved, hence they are all taken up together for disposal as per law. 2. The appellants imported the goods which is described in the Bill of Entry as "D.C. Micro Motors for use in Tape Deck Mechanism Type MMI-6S2RE" and claimed the benefit of the Notification No. 62/88-Cus. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arts/D.C. Micromotors : B.35%/Rs. 13 each. 62/88-Cus., dated 1-3-1988, as amended by 92/89-Cus., dated 1-3-1989; in exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 465/86-Customs, dated the 21st November, 1986, the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C. Micromotors of voltage rating not exceeding 13.5 volts output not exceeding 20 volts (other than those covered by S. No. 1 above) for audio cassette recorder or player. Rs. 13/- per piece of Micromotors 2A. 85.01 D.C. Micromotors of voltage rating not exceeding 13.5 volts and output not exceeding 20 watts (other than those covered by S. No. 1 or 2 above) 35 per cent ad valorem 3. 85.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notification for the purpose of interpreting the same. The terms of the notification ought to be strictly construed. The fact of utility of these items for the final manufacture of the goods, tape deck mechanism is not in dispute. The S. No. 2 of the notification restricts itself for audio cassette recorder and player. All those which did not fall in S. Nos. 1 and 2 of the notification would fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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