1987 (3) TMI 336

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.... M/s. Central Railways, therefore filed a supplementary appeal (No. 334/87-B2) alongwith an application (No. C.COD/159/87-B2) for condoning the delay in filing the appeal. After hearing Shri D.S. Kulkarni and Shri B.K. Sundaram, representatives of the appellants and Shri J. Gopinath, Ld. SDR for the department, we condoned the delay in filing the appeal. We proceeded with the hearing of both the appeals together as they amanated out of a common order and the facts of both are interconnected. 2. The dispute in the two appeals relates to two items imported by the appellants under two Bills of Entry. Contact plates were imported under B/E Cash HC-1723 dated 20.5.1980. Bushings and contact plates were imported under Bill of Entry No. HC/1578....

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....ation No. 172/77-Cus. but this claim was not considered by him. It was further submitted that contact plates were insulating material but they were component parts of Tap Changer. It was explained that tap changer is used to regulate the speed of electric locomotive. It was also explained that double pole bushings which were also in dispute, were parts of the tap changer and consisted of insulating materials and metal parts. Therefore, as component parts of goods, they fall under 85.18/27(3), and both the imported items are classifiable under this Heading. 5. Shri J. Gopinath, Ld. SDR opposing the arguments, referred to the Asstt. Collector's order and submitted that the bushings were correctly held as an insulators. He explained that bo....

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....bed in this Heading, have to be classified under the Heading. There is no dispute in this regard. The case of the appellants is that the goods must be classified under Sub-item (3) instead of under Sub-item (1) of this Heading 85.18/27. 9. In this context we have referred to earlier judgment of the Tribunal in case of M/s. Emcee Transformers Limited, Bombay v. Collector of Customs, Bombay reported in 1986 (24) E.L.T. 84 (Tribunal), wherein a similar question was considered. In that appeal, Transformer board strips were held to be classifiable under Heading 85.18/27(1) and not as parts of the transformer under Section 85.01(1). In this Context the Bench observed as follows : "And since in the Scheme of the CTA, the statutory Note 2 to ....