1984 (3) TMI 404

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..... ishnan, JDR, for the Respondent. ORDER This is a revision application filed before the Central Government against the order of the Appellate Collector of Customs, Madras, which on transfer to the Tribunal, is being treated as an appeal. The appellants imported silver paste/silver powder suspension. According to them, the imported item is only a processing material and correctly classifiable as s .....

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..... chemical was imported only for the manufacture of ceramic Capacitors with low dissipation factor. He also relied on Notification No. 117-Customs dated 19-6-1980, SL. No. 12, which reads as follows : "Silver powder suspension: Solid tentalum capacitors, ceramic capacitors, potentiometers, liquid crystal displays, light emitting diode lamps and displays diode transistors and similar semi-conductor .....

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..... as follows: "This is a special chemical to form Electrodes on Ceramic substance by Screen Printing process using 350 mesh screen. This special suspension is being imported only for the manufacture of Ceramic Capacitors with low dissipation factor." The Assistant Collector held against the appellants on the ground that no documentary evidence had been produced. In view of the Technical Write-up now .....

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