1987 (5) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondents. [Order per : Harish Chander, Member (J)].  - Bharat Heavy Electricals Ltd. had filed a Revision Application to the Joint Secretary, Ministry of Finance, Deptt. of Revenue, New Delhi. The said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 131B of the Customs Act, 1962 to be disposed of as an appeal. 2. Briefly the fact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion. He states that when the Customs Authorities have accepted the classification under the Customs Act under Heading 85.01(1) and had extended the benefit of Notification No. 37/79 considering the same as component part for the assembly of electric motors, there is no reason why goods imported should not be assessed under Tariff Item 33(2) for the purpose of c.v. duty. Shri Gopinath states that t....