1999 (1) TMI 208

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..... r per : G.R. Sharma, Member (T)]. - In this appeal the dispute centres-round the eligibility of the concession under Notification No. 311/86. 2. The facts of the case briefly stated are that the appellants imported certain goods described in the Bill of Entry as 'Vertical Geo-physical Complete with all accessories (electrically operated solar geo-physical instrument complete)'. At the time .....

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..... hnical literature from the manufacturer and that the technical literature supports their view that the equipment in view of its functioning shall be eligible for the benefit of Notification No. 311/86. He submits that since their contention of eligibility of the benefit under Notification No. 311/86 is supported by the technical literature of the manufacturer of the instrument, they may be permitt .....

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..... e and the appeal is remanded to the Collector of Customs (Appeals) to examine the documents especially to find out whether the goods imported are eligible to the benefit of Notification No. 311/86 or not and pass appropriate orders in accordance with law after giving the appellants an opportunity for being heard and substantiating their contention for eligibility of benefit of Notification No. 311 .....

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