TMI Blog1997 (5) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shiben K. Dhar, Member (T)]. This appeal is directed against Order-in-Appeal dated 4-2-1991 of Collector of Customs (Appeals). 2. The appellants imported parts of electron guns in SKD/CKD condition. They claimed benefit of Notification No. 345/86, dated 16-6-1986. This was denied to them as they were found eligible to exemption only under Notification 188/87-Cus., dated 29-4-1987 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85. 4. We have heard both sides. Collector (Appeals) has held that the appellants have not put forth any evidence to indicate that their own declaration in the Bill of Entry was wrong and that what they imported was not Electron guns in CKD condition but the parts of Electron guns. There is no doubt that goods would be classifiable as electron guns for purpose of classification. However, so long ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they cannot be estopped from claiming benefit under Notification 345/86 which according to them is more beneficial. Under Notification 345/86 against S. No. 104 mention parts of electron guns whereas Notification 188/87 placed at page 3 of the appeal papers exempts electron guns. Since these are electron guns only for the purpose of classification by virtue of rules of interpretation they cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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