INDIAN TELEPHONE INDUSTRIES LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is a revision application (hereinafter called "appeal") filed before the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal.

(2.) IN this case the appellants had imported Silicone Rubber Sleevings and claimed duty exemption under Notification No. 211/76 -Cus dt. 2 -8 -76. The claim was rejected by the lower authorities on the ground that the sleevings being in running lengths were raw materials and would not fall within the category of equipments/instruments/appliances which were covered under the above -mentioned Notification.

(3.) SHRI Bhaktavatsalam, on behalf of the appellants, argued that the goods were covered by the necessary certificates showing that such goods were not manufactured in India and that they were required for purposes of research. He submitted that it was not practicable to import the goods in lengths cut to size, since the exact requirements could not be foreseen at the time of importation and it would be wasteful and costly to import them in cut lengths.