1988 (5) TMI 248

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....Durghayya, JDR, for the Respondent. [Order per : G. Sankaran, Sr. Vice-President]. - This appeal is directed against Order-in-Appeal No. C3/1901/1983,  dated 21-2-1984 passed by the Collector of Customs (Appeals) Madras whereby he rejected the appeal filed by M/s. Precise Impex (P) Ltd., New Delhi against Order No. S25/1222/83, dated 27-6-1983 passed by the Assistant Collector of Custom....

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.... 5. At the outset Shri Sogani stated that the appellants were dropping the claim on grounds (b) and (c) above. Arguments were therefore advanced only with reference to ground (a). 6. The goods are described by the manufacturers as foam stabilizer. Their use is particularly indicated when foaming active polyethers and when manufacturing foams with high levels of additional blowing agent. It i....

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.... to Central Excise Notification No. 208/69. 8. Shri Durghayya, for the respondent, while agreeing that the aforesaid two decisions would apply to the present case, submitted that the matter might be remanded to the lower authorities for determination in the light of the said two decisions. 9. We have considered the submissions of both sides. We do not see any need to remand the matter to the....

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....oods in that case were lubricant, the claim of the importers being that it should be classified as a lubricating preparation under Chapter 34 of the Customs Tariff Schedule. The Tribunal, however, found that since the goods were only silicone oils, they were rightly classifiable under Chapter 39. Applying the principles emerging from these two decisions, the goods in the present appeal which are n....