1988 (9) TMI 147

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....air, S.D.R., for the Respondents. [Order per : K. Prakash Anand, Member CT)]. - The issue here is correct classification of Guide Blades imported as spare parts for Torque Converters. The Assistant Collector of Customs held that torque converter is a device for transmission of power from the engine to other parts of a machine whether it is a locomotive or an excavator. He also held that it works....

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..... Shri Nair, SDR, strongly supports the classification made by the lower authorities. He does not agree that the impugned product is not concerned with transmission but with conservation of energy. It is submitted that the claim that the parts in question are made to order for railways is entirely unsubstantiated. Above all, it is urged that as per Note 3 of Section XVII Customs Tariff the Item wi....

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....h classification was earlier sought. The question, however, is not merely as to what would be the rate at which duty would be leviable, but what the product is and which would be the correct classification. 7. In their appeal before the Appellate Collector of Customs dated 11.3.1982, appellants further modified their stand to say that the entire assembly of this type of torque converter was speci....