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of <h1>Imported goods classified under Heading 84.63, not eligible for concessional assessment. Appeal dismissed.</h1> The Tribunal upheld the Appellate Collector's order, determining that the imported goods should be classified under Heading 84.63 of the Customs Tariff ... - Issues: Classification of imported goods under Notification No. 350-Cus/76, failure of Appellate authority to grant a personal hearing, nature of the imported goods, applicability of Notification No. 138-Cus/79, interpretation of relevant tariff rules.Classification of Imported Goods under Notification No. 350-Cus/76:The case involved imported goods assessed at a concessional rate under Notification No. 350-Cus/76, initially assumed to be component parts of Ring Spinning Frame. However, the Department later contended that the goods did not qualify for this assessment as they were for the manufacture of a different product, not the Ring Spinning Frame. The appellants argued that the goods should be classified under a different heading, emphasizing the exclusive use of their product in Ring Spinning Frames and citing previous approvals from relevant authorities.Failure of Appellate Authority to Grant a Personal Hearing:The appellants raised concerns about the Appellate authority's failure to provide a personal hearing and the lack of examination of the parts in question. They argued that this hindered the correct classification of the goods and deprived them of a fair opportunity to present evidence in support of their case.Nature of the Imported Goods:The dispute centered on whether the imported items were components of a 'Vari Pitch Sheave Stepless Spindle Speed Regulator' or simple pulleys falling under a different classification. The Department argued that the imported parts were indeed components of a sheave, supported by technical literature and definitions of 'Sheave.' The appellants emphasized the unique design and function of their product, specifically tailored for Textile Ring Spinning Frames, and highlighted the various components comprising the Regulator.Applicability of Notification No. 138-Cus/79 and Interpretation of Relevant Tariff Rules:The Department issued a separate Notification (No. 138-Cus/79) to cover the imported goods after the appellants' representation. The Tribunal considered the implications of this separate Notification and the appellants' claim under Notification No. 350-Cus/76. The judgment delved into the interpretation of relevant tariff rules, including Section Note 2 to Section XVI of CCCN, to determine the appropriate classification of the imported goods based on their nature and use.Conclusion:After thorough analysis, the Tribunal upheld the Appellate Collector's order, ruling that the correct classification of the imported goods was under Heading 84.63 of the Customs Tariff Act. The benefit of concessional assessment under Notification No. 350-Cus/76 was deemed inapplicable to the imported parts meant for the manufacture of the VPS Spindle Speed Regulator. The appeal was dismissed, concluding the legal proceedings.
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