1999 (1) TMI 208

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..... al 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 of clearance of the goods the appellants did not clai .....

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..... ical 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 permitted the benefit and the appeal may be allowed. 4. Shri T. .....

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..... 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. 311/86. Appeal is therefore allowed by way of remand. - - TaxTMI .....

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