1989 (10) TMI 113

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....per : K.S. Venkataramani, Member (T)]. - The Collector of Customs, Madras has filed this appeal against the order dated 17-5-1983 passed by the Collector of Customs (Appeals) Madras setting aside the order of the Assistant Collector of Customs (Refunds) Madras Customs House dated 5-12-1981 by which the Assistant Collector had rejected a refund claim filed by the respondents herein. The responde....

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....he learned JDR appearing for the appellant Collector submitted that the goods imported are as per the technical write up used as spare for Iso seals system of the compressor which seals the ammonia gas from leaking into the atmosphere. Its function is same as that of a gasket and judging it functionally the goods according to the department are more appropriately classifiable under Heading 84.64-C....

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....t the Collector (Appeals)'s order accepting its classification under Heading 84.11(3) which covers "Gas compressors imported for use in refrigerating equipment" is erroneous. On the other hand, we find that the Collector (Appeals) had considered the parts catalogue showing the item at Serial No. 41 thereof [ring metal backed ring (carbon)] as also the drawing and had thereafter concluded that the ....