1987 (1) TMI 313

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.... [Order per : Harish Chander, Member (J)]. - Sundaram Clayton Ltd., Madras had filed a revision application to the Additional Secretary, Government of India being aggrieved from order-in-appeal No. C3/2690/79, dated 4-2-1981 passed by the Appellate Collector of Customs, Madras. The said revision application stands transferred to the Tribunal in terms of the provisions of Section 131B of the ....

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....nder Chapter 87 in preference to Chapter 84 of the Customs Tariff Act and had rejected the appeal. Being aggrieved from the aforesaid order the appellant has come in appeal before the Tribunal. 3. Shri D. Vedantam, Deputy Manager (Imports) has appeared on behalf of the appellants. He has reiterated the contentions made in the revision application. He has pleaded that the Connecting Rods importe....

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....4.11 (1) and as such the same should also be assessed under Heading 84.11 (1). He has also argued that Chapters 84 and 87 have to be read together. He has pleaded for the acceptance of the appeal. 4. Shri J. Gopinath, the learned Senior Departmental Representative, who has appeared on behalf of the respondent states that he has got no comments to the arguments of the appellants in respect of Se....