TaxTMI 
TaxTMI 
1987 (1) TMI 249
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....spondent. [Order per : K. Prakash Anand, Member (T)]. - This is a revision application filed by the appellants. On the setting-up of this Tribunal it has been transferred here and has been treated as an appeal before us. 2.  Appellants have imported certain items which are claimed by them to be spares for Merchant Mill of Durgapur Steel Plant. It is submitted by the appellants that t....
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....5%. 3.  Shri H.K. Dinker, Manager, appears on behalf of the appellants and reiterates the submissions made before the lower authorities. He submits that ail the items imported should be held as classifiable under heading 72(3) ICT at the rate of 35% as component parts of machinery including the 40 items included in the order of the Appellate Collector. It is submitted by Shri Dinker that h....
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....ions made on behalf of the appellants. There is nothing new that has been stated which has not already been stated before the lower authorities. No further arguments in support of the stand taken before the lower authorities have been made. The Appellate Collector of Customs has come to a finding on a matter of fact that the 40 items in question answer the description of goods specified under head....
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....n as ordered by the Appellate Collector of Customs. 7.  In terms of the orders of the Appellate Collector relief was granted to the appellants in respect of items other than 40 listed in annexure to the Appellate Collector's order. The appellants were required to furnish a breakup of the values in respect of these items. It is submitted on behalf of the appellants that they had a difficult....