1984 (4) TMI 182

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...., for the Respondent. [Order per : B.B. Gujral, Vice-President]. - We have heard Sh. S.K. Chaterjee, Consultant for the appellants in support of the appeal and Sh. K.V. Kunhikrishnan, D.R. for the Department in opposition. 2.  The short point for decision in this case relates to assessment of Item III of the Bill of Entry Cash No. 2591 dated 12-3-1980, namely, "Complete set of spare Dies ....

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....angeable tools would fall under heading 84.45/48 of Customs Tariff and not under heading 82.05 ICT. 4.  Shri K.V. Kunhikrishnan, D.R. after scrutiny of relevant documents including the Bill of Entry, Invoice etc. agrees that the goods in question are similar to the 'Dies sets' which were covered by the aforesaid order of the Tribunal. He however showed his disagreement with this order and in....