2001 (8) TMI 836

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..... or the Respondent. [Order per : Jeet Ram Kait, Member (T)]. - This is an appeal filed by the Revenue against the Order-in-Appeal No. M.CUS: 329/94, dated 31-3-94 by which the Commissioner (Appeals) has held that the respondents were entitled to claim the benefit of Notification No. 86/88 in respect of abrasion testing machine with accessories and spares under Customs Tariff Heading 9824 importe .....

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..... e purchase order in question from the project import. In the present case, the purchase order was not even registered relating to abrasion testing machine, though the goods were approved by the DGTD for project import benefit. 2. Shri M.S. Kumaraswamy, learned Consultant for the respondents while reiterating the grounds taken in their written submissions stated that Customs Notification No. .....

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..... . v. CC vide Final Order No. 3092/87, dated 27-11-1997 He has submitted that the issue is no longer res integra as the issue in question has been well settled and there is no infirmity in the order impugned. He therefore prayed for dismissing the Revenue appeal. 3. We have carefully considered the submissions made before us by both the sides and gone through the records and perused the find .....

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