{"id":145866,"date":"1988-05-12T00:00:00","date_gmt":"1988-05-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/anand-motors-vs-collector-of-customs-on-12-may-1988"},"modified":"2015-04-12T11:30:50","modified_gmt":"2015-04-12T06:00:50","slug":"anand-motors-vs-collector-of-customs-on-12-may-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/anand-motors-vs-collector-of-customs-on-12-may-1988","title":{"rendered":"Anand Motors vs Collector Of Customs on 12 May, 1988"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Anand Motors vs Collector Of Customs on 12 May, 1988<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 (41) ELT 417 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>V.T. Raghavachari, Member (J)<\/p>\n<p>1. The issue in this appeal is regard ing the liability for payment of additional duty of customs on the wind-shield glasses im ported by the appellants M\/s. Anand Motors. The Assistant Collector demanded duty under item 23-A(4) CET and the appeal against the same was dismissed by the Collec tor (Appeals) under his order dated 31-1-1984. This appeal is against the said order.\n<\/p>\n<p>2. We have heard Shri Harbans Singh, Advocate for the appellants and Smt. Zutshi for the Department.\n<\/p>\n<p>3. The Supreme Court held in the case of M\/s. Atul Glass Industries Ltd. (1986 Vol. 25 ELT 473) that wind-shield glasses of motor vehicles are classifiable under item 68-CET and not under item 23-A(4). Following the said decision we hold that the or ders of the lower authorities were incorrect.\n<\/p>\n<p>4. We accordingly allow the appeal, set aside the orders of lower authorities and direct assessment under item 68-CET for purpose of additional duty of customs and order consequential relief.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Anand Motors vs Collector Of Customs on 12 May, 1988 Equivalent citations: 1989 (41) ELT 417 Tri Del ORDER V.T. Raghavachari, Member (J) 1. The issue in this appeal is regard ing the liability for payment of additional duty of customs on the wind-shield glasses im ported by [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-145866","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Anand Motors vs Collector Of Customs on 12 May, 1988 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/anand-motors-vs-collector-of-customs-on-12-may-1988\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anand Motors vs Collector Of Customs on 12 May, 1988 - Free Judgements of Supreme Court &amp; 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