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Documents citing Batliboi And Co. Ltd. vs Collector Of Customs on 2 September, 1987

Collector Of Customs vs Xlo Machine Tools Ltd. on 10 May, 1996

It has been stated that the reference was made to DGTD only for a limited purpose to know as to whether the machine is a tool room type or not in view of the limited knowledge being available with the Assistant Collector. Therefore, the DGTD was requested to inspect/test machine physically at the importer's premises, to confirm the accuracies, to decide if it was a tool room precision machine and not to decide whether it was a Jig Boring only or Jig Boring milling and drilling machine. It has also been stated that the decision cited by the Collector in the case of Blue Star Ltd. do not apply to the facts of the present case as the items and their description in the invoice are different. It has been stated that the Assistant Collector had rightly followed the ratio of the judgment rendered in the case of Batliboi & Co. Ltd. v. Collector of Customs as reported in 1987 (32) E.L.T. 118.
Customs, Excise and Gold Tribunal - Delhi Cites 11 - Cited by 2 - Full Document
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