1988 (4) TMI 270

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.... Member (T)]. - The appellants, M/s. Kirloskar & Cummins Ltd., did not appear for hearing. 2. The bench decided to proceed with the hearing, but before doing so, it called upon the learned SDR to address it on the assessee's application for condonation of the delay in filing supplementary appeal No. 423/88-B2. The learned SDR agreed that the delay should be condoned; and so we condoned it. We t....

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....paper board) or of laminated metal coil; sets or assortments of gaskets and similar joints, dissimilar in composition, for engines, pipes, tubes, and the like put up in pouches or envelopes or similar packings." 5. The Assistant Collector says that the goods have not been classified to customs duty under 84.06. But since the goods have occasional use for vehicular application, they become interch....

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....kets are specifically covered by the head gaskets under head 84.64. 7. If the customs assessment of the goods is as gaskets and not under 84.06 which covers internal combustion engines, because, according to the Assistant Collector, it is incorrect to say that all parts of internal combustion engines are classifiable under 84.06, then the department's case is that the gaskets are more specific as....

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....or customs, it was because they were specified under Heading 84.64, as this is more appropriate between the three possible claimants, the first and the least appropriate being Chapter 87, the second, the slightly more appropriate Heading 84.06, and the most appropriate Heading 84.64. Hence, it is logical to reason that in a choice for Central Excise duty between motor vehicle parts 34-A and intern....