S.D. Jha, Member (J)

1. The question for decision in this appeal originally filed as a revision application to the Government of India, is whether D.B.E. Computer Voltage Stabiliser imported by the appellants by B.E. Cash No. 133, dt. 31-7-1973, ex. s.s. Rebenfeles are chargeable to countervailing duty.

2. The appellants had imported a number of items by the Bill of Entry under reference. The applied for refund on various items and on some items they succeeded. In the present appeal, the question relates only to DBE Computer and Stabiliser. The Assistant Collector by his order dated 15-7-1976 rejected the part of the claim holding that voltage stabiliser and D.B.E. Computer are to be treated as one unit. The Appellate Collector of Customs, Bombay by his order dated 21-9-1979 rejected the claim inter alia holding that item 33D of C.E.T. covers Auxiliary machines and voltage stabiliser would be included therein. Hence the present appeal.

3. At the hearing of appeal, Sh. C.L. Beri, Advocate represented the appellants and Sh. Chandermouli, S.D.R. represented the respondent.

4. Sh. Beri, learned counsel submitted that the goods imported by the appellants was A 1 meter Computer System c