(1.) The appellant is a manufacturer, inter alia, of parts of internal combustion piston engines. A question was raised at one point of time whether the appellant was entitled to the benefit of Notification No. 281-Cus/76 granting some exemption from payment of customs duty in respect of rod bushes and camshaft bushes. On the exemption not having been given on the product of the appellant, the matter came to be examined ultimately by this Court in Civil Appeal No. 335 of 1987 and by the judgment rendered on September 18, 1987, it was held that the appellant was entitled to the exemption.
(2.) The aforesaid Notification held the field till 28-2-86, whereafter Notification No. 153-Cus/ 86 came to be issued on the selfsame subject. This Notification which is dated 1-3-86 came to be amended by Notification No. 208-Cus dated 13-3-86. The benefit of the exemption under these Notifications was initially denied to the appellants but came to be granted ultimately.
(3.) The Customs Tariff Act was amended subsequently and a new Notification, this time bearing No. 69-Cus-87, came to be issued on 1-3-87. The appellant claimed exemption under this Notification also which has not been granted yet. On this not being done, an approach was made to the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which too did not grant this prayer of the appellant. Feeling aggrieved,' this appeal has been filed under the provisions of Section 130E(b) of the Customs Act, 1962.