1987 (3) TMI 301

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...., for the Respondents. [Order per : Harish Chander, Member (J)]. - Mackinnons Forwarding Service, Calcutta had filed a Revision Application to the Additional Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi on behalf of M/s. Dunlop India Ltd., Calcutta being aggrieved from order in appeal No. CAL-CUS-253/1981 dated 15.7.1981 passed by the Appellate Collec....

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....r of Customs. The learned Appellate Collector of Customs confirmed the findings of the Assistant Collector and had rejected the appeal as unsubstantiated as the appellant did not file any documents before him. Being aggrieved from the aforesaid order the importers had filed a Revision Application which is to be treated as an appeal. 3. A notice of hearing dated 21.1.1987 was sent by registered ....

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....wer authorities. The appellants have not taken any care in filing the documents viz. catalogue etc. in support of their claim for assessment under Heading 84.59(2). Shri Gopinath states that sub-heading (2) of Heading 84.59 of Customs Tariff Act, 1975 relates to machines and mechanical appliances designed for the production of a commodity, machinery for treating metals, wood or similar materials f....