TaxTMI 
TaxTMI 
1991 (5) TMI 161
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....er: N.K. Bajpai, Member (T)]. - This appeal has been filed against the decision of the Collector of Customs (Appeals), Bombay accepting the plea of the respondents herein that wearing rings used in absorption refrigeration machine made of graphite were classifiable under Chapter Heading 84.12 of the Customs Tariff Act, 1975. The appellants have stated that Section Note 2(b) to Section XVI has be....
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....ntroduced is as under :- "This aspect of the matter as to whether the items were of Natural Graphite or Artificial Graphite and their vital relevance on the question of classification was not understood completely by either side and its importance became relevant only in terms of the above referred judgment of the Hon'ble Tribunal." 3. We have heard Shri Lakshmi Kumaran and Shri Jayanarayanan Na....
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....ence. The only reference to a technical book is to the Chemical Dictionary Gessner G. Hawley (10th edition) with regard to the entry relating to the graphite; this is of no help because it does not throw any light on the nature of goods imported. We do not think that in a case of this type it would be proper for us to accept this evidence. We, therefore, reject the Miscellaneous Application. 5. W....
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....lowed and rings made of graphite, which too is a form of carbon, should be classified under Heading 68.01/16. Shri Lakshmi Kumaran's argument was that once the additional evidence sought to be brought on record through his Miscellaneous Application was taken on record, the rings being made of artificial graphite, their correct classification would be under Chapter 84 in view of the judgment of the....