Customs, Excise and Gold Tribunal - Delhi Tribunal

Garg Glass Works (P) Ltd. vs Collector Of Customs on 28 October, 1987

Customs, Excise and Gold Tribunal – Delhi
Garg Glass Works (P) Ltd. vs Collector Of Customs on 28 October, 1987
Equivalent citations: 1989 (42) ELT 75 Tri Del


ORDER

K.L. Rekhi, Member (T)

1. The appellants are not represented today. By their letter dated 12-10-1987, they have requested us to decide their appeal on the basis of their written submissions and without their personal presence. We have perused their written submissions and have heard the Ld. Representative of the Department.

2. The appellants seek benefit of lower rale of customs duty under Heading 84.57 of the Customs Tariff Act, 1975 in respect of Selecting and Stacking Unit imported by them. We find that an identical issue in the appellants’ own case was dealt with by this Tribunal by their order No. 179/85/B2, dated 7-10-1985 in Appeal No. 6/115/82-B2. The contention of the appellants’ was rejected in that case. It was an order passed by a three Member Bench of this Tribunal.

3. We respectfully follow the ratio of the said order and dismiss the present appeal.