Collector Of Customs vs Widia (I) Ltd. on 15 December, 1993
3. We notice that the item imported is similar to the one dealt with by the Tribunal in its Final Order No. C/176/93-B2, dated 3-12-1993 in the case of Collector of Customs, Madras v. Wadia (I) Ltd. The goods imported therein were Dantoss VLT Static Frequency Convertors and their function was described as follows :-