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G.P.AGARWAL, P.K.KAPOOR, S.D.MOHILE
Collector of Customs, Bombay – Appellant
Versus
Hydranautics Membrane (India) Ltd. – Respondent
Per P.K. Kapoor :
This is an appeal against the order dated 30.12.92 passed by the Collector of Customs (Appeals) Bombay. The appellants filed Bill of Entry No. 4858 dated 16.11.91 for the clearance of a consignment of Membrane Support Substrates, Product Carrier and Casting Powder. In the Bill of Entry, the appellants declared the goods as classifiable under Tariff Heading 8421.99 as parts of R.O. Membrane System (Water Treatment Plant). The appellants also claimed the assessment of the goods at the concessional rate of duty in terms of Notification No. 155/86-Cus. dated 1.3.1986. The Assistant Collector observed that the goods in question being in running length could not be treated as 'parts' for R.O. Membrane System. He held that goods being 'raw materials' were not eligible for exemption under Notification No. 155/86-Cus dated 1.3.1986. Being aggrieved by the order passed by the Assistant Collector, the appellants filed an appeal before the Collector (Appeals) who allowed the appeal on the ground that the disputed goods in running length could be made usable by simple cutting in rolls into required size.
2. Appearing on behalf of the appellant, Shri B.K. Singh, Learned SDR
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