1985 (11) TMI 183

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....nt. [Order per : Smt. S. Duggal, Member (J)].  - In this appeal, the appellants after the notice intimated waiver of personal hearing, and that the issue can be decided on merits on the basis of the documents furnished by them. 2.  We have, therefore, gone through the file with the assistance of Shri Gopinath, SDR. We find that the imported goods had been described in the Bill o....

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.... the purpose of basic Customs Duty at the rate of 40% plus 5%. Although the appellants claim that this assessment was under T.I. 72(3) of the ICT which fact has been repeated in the Orders of the Assistant Collector and the Appellate Collector, but Shri Gopinath pointed out that the import of the goods being after 2-8-1976 when the Customs Tariff Act came into force; the proper Tariff Heading woul....