1992 (2) TMI 240

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.... per : N.K. Bajpai, Member (T)]. - This is an appeal against the orders of the lower authorities rejecting the claim of the appellants for reassessment and consequential refund of duty on a grinding set imported by them and assessed to duty under sub-heading 4016.93 as "Gaskets, Washers and other seals". The appellant claimed re-assessment under Tariff Heading 98.06 read with Heading 8474.20 an....

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....ibid. 2. The appellants have submitted that the previous import of the same goods was assessed in the same Custom House as now claimed by them and on the basis of the technical literature and write up there was no reason for the authorities to take a different view. The violation of the principles of natural justice is not having granted hearing before rejecting the claim for re-assessment has ....

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....goods put up in sets for retail sales have to be classified as if they consisted of the material or component which gives them their essential character. She submitted that since 'O' ring is made of rubber, it is this article which gives the essential character to the goods and, therefore, the classification under sub-heading 40.16.93 was fully justified. 5. We have carefully considered the app....

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....n 19 and other provisions. The Alphabetical Index to the HSN also shown on page 432 that general purpose crushing and grinding machines not elsewhere specified or included fall under sub-heading 8479.82. Since the goods imported are grinding set which is not a complete machine, their reassessment has been claimed as "Parts of machinery and articles of Chapter 84" under sub-heading 98.06. The machi....