1997 (6) TMI 220

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..... per : Shiben K. Dhar, Member (T)]. This appeal is directed against Order No. 147/92, dated 13th March, 1992. 2. The appellant imported a consignment which they declared as parts of flow meter. These were held to be unfinished flow meters and, therefore, benefit of exemption under Notification No. 172/89 was denied to them. Since, however, pressing into service interpretation Rule 2(a) thes .....

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..... Collector of Customs, Madras 1997 (91) E.L.T. 637 in case of Reflect Optics Pvt. Ltd. v. Collector of Customs, Bombay etc. It is claimed by the appellants that some vital parts are still required for making the goods complete flow meters and this cannot be considered as complete flow meters for the purpose of exemption notification. Since goods as described are only parts and not complete flow m .....

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