1997 (3) TMI 184

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....per : S.L. Peeran, Member (J)]. - This appeal arises from order-in-appeal dated 28-7-1989 passed by Collector (Appeals) Bombay. The appellants imported goods described in the Bill of Entry as "different spare parts for Dobby (Textile machinery)". There is no dispute with regard to the classification of the item under chapter heading 84.83 of the Customs Tariff. However, the Appraising Group gra....

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....tatutory provisions. 3. The appellants are not present and they have requested to decide the case on merits. 4. We have considered the submissions and have gone through the records. We agree with the reasoning adopted by the lower authorities and we also notice that this issue has been settled in the case of SPIC Ltd. as in the cited judgment. There is no dispute with regard to the....