1988 (3) TMI 214

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....ngh, S.D.R., for the Respondents. [Order per ; K. Prakash Anand, Member (T)].  - The goods in question, which require classification, are fibre bushings which on import, were assessed to duty under Heading 84.63(2)-CTA. Appellants claim that the goods were correctly assessable to duty under Heading 59.16/17-CTA. 2. We have heard Shri N.C. Sogani, Consultant, on behalf of the appellan....

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....s of the case and the submissions made before us. We find it useful to refer to the decision of the Tribunal in the case of Bharat Sales Corporation, Calcutta v. Collector of Customs, Calcutta (supra), on which appellants claim to rely. In that matter, the item to be classified was steering felts, which are parts of steering assemblies of motor vehicles. It was held that the subject goods no doubt....