( 1 ) THESE appeals are against the order dated 14. 3. 1995 passed by the Customs, excise and Gold (Control) Appellate Tribunal (for short, CEGAT ). Briefly stated, the facts are as follows:-

( 2 ) THE appellant in civil appeal no. 5653 of 1995 i. e. M/s. Nicotian Brothers applied for an advance licence which was granted to them on 27. 12. 1988. The advance licence was for import of certain components for manufacture of ultrasound scanners (ten numbers of combison-320-5 spec. no. 1 and thirty five numbers of combison-320-5 spec. no. 2) which were then to be exported. The appellants in civil appeal no. 4693 of 1995 i. e. M/s. Titan Medical Systems pvt. Ltd. were shown as supporting manufacturer.

( 3 ) BY exemption notification no. 116 of 1988, certain goods, which were imported into India against an advance licence for the purpose of manufacture, in execution of an export order, were exempted from duty of customs. M/s. Nicolian Brothers imported certain components into India vide bill of entry dated 25th March, 1989. They then exported, out of India, forty five ultrasound scanners (ten of which were of specification no. 1 and thirty five of the specification no. 2 ). The customs auth