1998 (8) TMI 321

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..... owri Shankar, Member (T)]. - The question for consideration in this appeal is whether ceramic moulds also describes as porcelain formers imported by the appellant would qualify for concessional assessment in terms of Notification No. 18/89-Cus. for basic duty and Notification No. 142/90-Cus. for additional duty. 2. Appellant absent, despite notice. We have heard the Departmental Representa .....

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..... onent. Porcelain formers are listed in the Schedule to the notification not because they are entitled to the exemption notification but because they are part of the plant which alone is entitled to notification. The benefit of notification has been rightly denied. Consequently the benefit of Notification No. 142/90 which exempts from auxiliary duty goods which are partially or generally exempted f .....

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