1987 (6) TMI 286

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....nt. [Order per : I.J. Rao, Member (T)].  - The question that arises for consideration in this appeal, originally filed as a revision application before the Central Government and statutorily transferred to the Tribunal for disposal as an appeal, is about the classification of what is described in the Bill of Entry as "magnetic medium". The Customs House classified the imported goods und....

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....that this powder is used as a medium to run the magnetic clutch which in turn is used in a slasher, which is a part of textile machine. He further submitted that the powder is made of iron. 3. Shri J. Gopinath, the learned SDR argued that according to the impugned order passed by the Appellate Collector the assessing officer found that there was a part number allotted to the goods. Therefore, t....