JUDGMENT

S.N. Variava, J.—These Appeals are against the Judgment of the Customs Excise and Gold (Control) Appellate Tribunal (for short Cegat) dated 10th September, 1996. This Judgment is in respect of two companies, namely, M/s. Maruti Udyog Ltd. and M/s. Maestro Motors Ltd. (earlier known as M/s. Sipani Automobiles Limited). Both these Companies are manufacturers of motor cars. Apart from this common fact, the other facts are not identical. Even though Cegat has disposed of the Appeals by a common Order, the cases of these two parties would have to be dealt with separately by this Court.

2. First, the case of M/s. Maruti Udyog Ltd. is being considered.

On 23rd, April, 1982 M/s. Maruti Udyog Ltd. applied for grant of an Industrial Licence for manufacturing passenger cars and light duty utility vehicles. They also entered into a joint venture agreement and collaboration with M/s. Suzuki Motors Company Ltd. M/s. Maruti Udyog Ltd. imported from M/s. Suzuki Motors Company Ltd. two shipments i.e. 24 CKD packs (completely knocked down condition) and 48 CKD packs respectively of passenger car components. They filed two Bills of Entry bearing Nos. 118/345 and 1412/261 for clearing the goods