V. Rajamanickam, Member (T)

1. At the outset Shri K. Narasimhan, Ld. Advocate prayed for admitting the Misc. Application for additional evidence and additional grounds.

2. The additional ground was to be re-numbered as 5-A :-

"Appellants submit that after having ascertained that the impugned goods were still lying in the Bonded Warehouse based upon a report from Asstt. Collector (Corr.), the Collector of Customs (Appeals) should have held that upon clearance from the warehouse any time on or after 1-3-1983 the impugned goods would be eligible for grant of exemption against the revised description of Sl. No. 76 of Notification No. 118/80-Cus., dated 19-6-1980, as amended by Notification No. 55/83-Cus., dated 1-3-1983. The final conclusion of the learned Collector of Customs (Appeals) that the description under Serial No. 76 of the notification aforesaid as it stood at the time of import of the impugned goods would determine the rate of duty is not sustainable in law."

2A. The additional evidences were the two ex-bond bills of entry under cover of which goods were cleared from the warehouse. He, however, did not press for admission of the additional evidences. Shri K. Narasimhan sub