1989 (9) TMI 208

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....h Chander, Member (J)]. - The present appeal is a review show cause notice in terms of the provisions of erstwhile Section 131(3) of the Customs Act, 1962. The said review application stands transferred to the Tribunal in terms of the provisions of Section 131-B of the Customs Act, 1962 to be disposed of as an appeal. 2. The notice of hearing was sent to the parties. Shri C.V. Durghyya, the lea....

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....ecide the same. 4. Briefly the facts of the case are that M/s. Motor Industries Company Ltd., Bangalore, had imported a consignment of adjusting pins vide Bill of Entry No. 1975 dated 22-2-1978. The adjusting pins were assessed under Heading 73.33/40 of the Customs Tariff Act and the countervailing duty under Item 26AA of the Central Excise Tariff. Subsequently, the respondents made a refund clai....

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....ns of Rule 2(a) of the Rules for the Interpretation of the first heading 73.33/40 of the Customs Tariff Act read with Notification No. 254/76-Cus., dated 2-8-1976, and were not assessable under Heading 84.13(3) of the Customs Tariff Act and had held that countervailing duty was leviable on these items under Item 26AA of the Central Excise Tariff. 6. Being aggrieved from the aforesaid order, the r....