1987 (6) TMI 283

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....arish Chander, Member (J)]. - The appellant had imported Diesel Locomotive parts and accessories vide Bill of Entry Cash No. 1863 dated 17.5.77. The revenue had assessed the imported items under Heading 84.06. The disputed items are Heads, Bushing, Valve, Plunger and Disc. The appellants want reassessment under Heading 86.09 for Heads, 84.63 for Bushing, 84.61(2) for Valve and Plunger and 84.63 f....

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....are to be excluded from Chapter 86. He states that the Valve and Plunger are to be assessed under Heading 84.06. Regarding Bushing and Disc he states that the same should be assessed under Heading 84.63. Shri Gopinath further states that the importation has taken place in April, 1977 and Notification No. 281/Cus/76 was amended by Notification No. 187-Cus dated 27th August, 1977 bringing the parts ....