1986 (10) TMI 198

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....ndent. [Order per : P.C. Jain].  - This is an appeal originally filed as a revision application to the Joint Secretary, Department of Revenue and now transferred to the Tribunal as an appeal in terms of Section 131-B of the Customs Act, 1962. 2. Questions involved in this appeal are :- (1) classification of goods described as "forgings for motorcycles-semi-finished connecting....

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....parts of motor-cycles and therefore, have been correctly assessed under Tariff Heading 84.06 of the CTA and c.v. duty has also been correctly charged since the imported goods are forgings of aluminum. The Appellate Collector of Customs by his order dated 31-8-1979 upheld the order of the original authority. Now the matter is in appeal before this forum against the impugned order of the Appellate C....

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....tc. enumerated in the earlier Tariff of the entry. It does not extend to secondary articles of aluminium. This proposition, according to the learned consultant, is brought out clearly in Central Board of Excise & Customs classificatory letter No. 345/3/79-TRU dated 25-4-1979 wherein it has been stated that the scope of the expression 'shapes and sections' in the Tariff Item 27(b) will not cover ar....

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....riff Item 27(b) of CET. Reliance placed by the appellants' learned consultant on the clarificatory letter of Central Board of Excise and Customs is misplaced, according to the learned SDR. 5. We have carefully considered the pleas advanced on both sides. On the question of basic Customs duty there being a direct order of the Tribunal as mentioned by the learned consultant for the appellant....