1983 (4) TMI 167

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.... for the Respondent. [Order]. - The case was heard on 11th and 12th April, 1983. 2.  In this case, the appellants imported certain parts for manufacture of Sliding Head stock Automatics which are machine tools for working on metals and therefore classifiable under heading 84.45/48 of the Customs Tariff Act, 1975. The appellants wanted assessment of these parts under this heading on t....

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....ich should fall under one of the headings specified in the notification and not the parts imported for the manufacture of that machine. He conceded that the contrary view taken by the lower authorities was not correct. On careful consideration of the matter, we agree with him. Accordingly, we remand the case to the Appellate Collector for a fresh decision in terms of Notification No. 35/79-Cus. wi....