1987 (4) TMI 279

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....[Order per : I.J. Rao, Member (T)]. -The appellants imported under Bill of Entry No. HC-460, dated 6-3-1980 goods "Clutch Discs". They cleared the goods on payment of customs duty on merits. Subsequently, the appellants filed an application for refund of part of the customs duty on the ground that customs wrongly assessed the goods under Heading 87.04/06-CTA as parts of Motor Vehicle, whereas t....

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....drawings for 2 items out of the 3 mentioned in the invoice. 4. Shri J. Gopinath, ld. SDR examining the drawing accepted that items 1 and 2 of the invoice are clearly for the Turret Lathe machine. He further stated that he had nothing to say against the claim made by Shri Ray that all the 3 items in the invoice were for use in the lathe. The ld. SDR, however submitted that the claim of the appel....