1993 (7) TMI 173

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....espondent. [Order per: S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector of Customs (Appeals), New Delhi. 2. The learned Advocate stated that the main issue involved in this case is whether fully glazed paper press laminates imported as parts of demiplex cloth pressing plant were classifiable as part of the machine, plant under Heading 8451.90 or as paper....

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....duction of wear and tear of the laminates. Therefore, it will be very clear from the above function of the paper press laminates that it is designed for specific use in the Demiplex cloth pressing plant. 4. Further the parts list filed by the appellant supplied to it by the supplier of the plant in U.K. clearly shows that the fully glazed paper press laminates are parts and not consumables as h....

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....tion do not have any specific dimensions is patently false. The examination report on the reverse of Bill of Entry clearly mentions the specific dimensions of the goods in question. 5. The appellants also filed written submission received on 15th May 1992. 6. The learned Jt. CDR reiterated the Department's view points. He also filed a written submission, dated 7th May 1992. He emphasised tha....

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....nt has supplied the copy of the duplicate bill-of-entry containing the examination report. The technical write up contained in the pamphlet goes to show that these laminates perform the function of parts. The part list includes them and so does the packing list. The examination report on the back of the bill-of-entry indicates the specifications which agree with the invoice. 10. Under the circu....