1987 (3) TMI 303

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....mbay. The said Revision Application stands transferred to the Tribunal in terms of provisions of Section 131B of the Customs Act, 1962 to be disposed of as an appeal. 2. Briefly the facts of the case are that the appellants had imported 3-way cock. The same was assessed to duty under Heading No. 84.61(1) of CTA and had also imported potential contact assessed to duty under Heading 85.18/27(1) vide Bill of Entry No. 2583D, dated 27-11-1980 as spares for DBTF Breakers and Tap Changers. The appellants had made a claim for refund on the ground that the 3-way cock was assessable under Heading 84.61(2) at the rate of 40% + 8% CVD and potential contact was assessable under Heading 86.09 at the rate of 40% + 8% CVD. It was contended before the A....

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.... has got no catalogue regarding potential contact. He has pleaded that the same is made of high conductivity copper material in hard condition and the same is used in tap changer rated for 25 KV AC used on AC Electric Locomotive of Railways. He has pleaded that though the appellants had made the claim for assessment under Heading 86.09, but the correct classification is under Heading 85.18/27(3) of CTA. He has pleaded for the acceptance of the appeal. 4. Shri J. Gopinath, the learned SDR, has pleaded that three way cock was correctly assessed under Heading 84.61(1) and it does not fall under Heading 84.61(2). He has further stated that the contact plate was correctly assessed under Heading 85.18/27(1). Shri Gopinath has referred to Note ....