1983 (7) TMI 172

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...., S.D.R., for the Respondent. [Order]. - The assessment of Impeller Rings under Customs Tariff Heading No. 73.33/40 read with Notification No. 254/76 is under challenge in this Revision petition transferred to the Tribuna; and heard as an appeal pursuant to Section 131B of the Customs Act, 1962. 2.  The Appellant claimed their assessment as component parts of Induced Draught Fans and henc....

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....rted are component parts of Induced Draught Fans and hence assessable to duty at 40% + C.V. duty under Heading 84.11(4) of the Customs Tariff Act, 1975 and in order to substantiate the said claim they had submitted a write-up and a component drawing. 5.  Chapter 73 deals with Iron and Steel and articles thereof. Heading No. 73.33/40 is residuary in character, speaking as it does of other art....