1993 (8) TMI 153

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....SDR, for the Respondent. [Order per : V.P. Gulati, Member (T)]. - The stay application has been filed under Section 35F of the Central Excises and Salt Act, 1944 for dispensation of pre-deposit of a duty of Rs. 58,133.85. Since we propose to dispose of the appeal itself today on a short point of law, with the consent of the parties, we grant waiver of pre-deposit of duty pending appeal. 2....

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....ed that the appellants had described the tariff heading as per the gate pass under which .the goods were received and they had given the declaration as Electric motors for the goods i.e. the tariff sub-heading under 8501.00. The learned Counsel also drew our attention to the declaration filed by the appellants under Rule 57G before the lower authority and pleaded that in the declaration they had s....

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.... regarding the declaration filed and the nature of the goods to be brought in as inputs before acknowledging the receipt of the declaration. In the present case, the gate pass showed the heading of the valve actuators as 85.01 but the fact remains that the same was not described as electric motors. Electric motor is a well defined article and valve actuator is an article formed by having a motor w....

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.... under this heading. Photostat copy of this declaration filed before us does not fully show as to the date of filing of the said declaration and whether it would cover the period in question. We, therefore, hold that in case this declaration is acceptable for the relevant period having been filed before the receipt of the goods declaration for actuators filed showing the Tariff Heading 85.43 shoul....