1984 (1) TMI 206

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....shnah, J.D.R., for the Respondents. [Order per : B.B. Gujral, Vice President (T)]. - M/s. Bharat Earth Movers Ltd. have filed a Revision Application dated 4-12-1981 against the Oder-in-Appeal No. C3/725/81, dated 8-6-1981 passed by the Appellate Collector of Customs, Madras which has been transferred to the Tribunal and is being considered as an appeal before the Tribunal. 2.  The Ap....

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....d of 40% as originally Asstt. Collector of Customs should implement this order by applying the effective rate of duty, namely 35% ad valorem instead of 40% as originally assessed. The Asstt. Collector of Customs has not applied this concessional rate of duty presumably on the ground that the appeal was rejected by the Appellate Collector. The Appellate Collector had also ruled that the countervail....

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....o referred to the B/E for similar goods produced by the appellants, namely, B/E. No. D627, dated 11-11-1982 and two others which showed that the goods in question, namely, Track shoe profiles were assessed under Item 73.11 of the Customs Tariff read with 26AA of CET. He also referred to the detailed write-up showing the chemical composition of the goods. He contended that the composition of the go....