The Customs Tariff Act was amended subsequently and a new Notification, this time bearing No.
335 of 1987 and by the judgment rendered on September 18, 1987, it was held that the appellant was entitled to the exemption.
On this number being done, an approach was made to the Custom, Excise and Gold Control Appellate Tribunal CEGAT which too did number grant this prayer of the appellant.
The appellant claimed exemption under this Notification also which has number been granted yet.
This Notification which is dated 1.3.86 came to be amended by Notification No.
The benefit of the exemption under these Notifications was initially denied to the appellants but came to be granted ultimately.
208 Cus dated 13.3.86.
The aforesaid Notification held the field till 28.2.86, where after Notification No.
281 Cus/76 granting some exemption from payment of custom duty in respect of rod bushes and camshaft bushes.
69 Cus/87, came to be issued on 1.3.87.
Feeling aggrieved, this appeal has been filed under the provisions of Section 130E b of the Customs Act, 1962.
On the exemption number having been given one the product of the appellant, the matter came to be examined ultimately by this Court in Civil Appeal No.
153 Cus/86 came to be issued on the self same subject.
L. Hansaria, J. The appellant is a manufacturer, inter alia, of parts of internal companybustion piston engines.
A question was raised at one point of time whether the appellant was entitled to the benefit of Notification No.
