1983 (11) TMI 209

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....ent. [Order per : D.N. Lal, Member (T)]. - Originally preferred as a revision application before the Central Government, on transfer to this Tribunal, the said application is being treated as an appeal and being disposed of as such. 2.  The appellants imported a consignment of Antimony Oxide with specifications 'Fine powder below 100 mesh, Purity 99.5 per cent as Sb2 O3, Blue Star grade "....

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....llate Collector that he had come to his finding with reference to revenue considerations and upheld classification of the goods under a tariff entry carrying a higher rate of duty. In this connection, Shri Sogani also made a reference to Tribunal's decision in Appeal No. 521/80-C, decided on 19-4-1983. He pointed out that the ratio of the said decision would squarely apply to their case with the d....

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....m qua another item carrying a lower rate of duty because the former was more beneficial to the revenue. In this connection, he invited our attention to a majority judgment of the Tribunal vide Order No. 392/83-C, dated 12-8-1983 passed in Appeal No. CD(SB)(T) 811/78-C. 4.  We have heard both the sides and referred to the various technical books and the orders of the Tribunal referred to earl....