1987 (3) TMI 318

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.....R., for the Respondent. [Order per : G. Sankaran, Sr. Vice President]. - The issue involved in the present appeal is the determination of leviability to additional duty of Customs on Fibre Glass Components for Circuit Breakers imported by the appellants. The Customs authorities charged the goods to additional duty of Customs corresponding to the Central Excise Duty leviable under Item No. 22F ....

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....that appeal. Reliance was placed on an Order No. 453-B of 1980 dt. 31-12-1980, passed by the Government of India in revision. Relience was also placed on the explanatory notes appearing under Heading No. 70.20 of the CCCN. With reference to these authorities, it was submitted that the goods could not be classified as articles of fibre glass but more appropriately as articles not elsewhere specifie....