1996 (4) TMI 336

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....d. Ali, JDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President ]. - This is an appeal filed against the order-in-appeal passed by Collector of Customs (Appeals), Bombay dated 23-2-1987. 2. Ld. Representative for the appellants stated that they had imported hydraulic cylinder and the same was assessed under heading 84.59 (1). Their appeal to classify them under 84.23 was....

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....ed a drawing, but the Asstt. Collector had mentioned that the hydraulic equipment forming part of earth moving machinery, is assessable under 84.59(1) irrespective of use anywhere and it was their contention that he had erred in this regard. 6. The Collector (Appeals) had also similarly erred as according to him the drawing did not show exactly where the item was to be used and had an indi....

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....oduced by them gives general description of the hydraulic excavator and the figure given therein show the position and placement of the hydraulic cylinder in figure 1 and the specific part number is mentioned in the figures on the next page which reproduces the drawing of the same, and the details are shown in the subsequent figures. The technical write-up also shows that this is a hydraulic cylin....

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....iven therein is as mentioned in the invoice, he has no objection if the matter is remanded for de novo consideration. 12. We have considered the above submissions. We observe that there is a lot of force in the submissions made by the ld. Representative of the appellant. 13. The invoice dated 8-7-1983 produced before us shows the Part Number as U 25 467-85 and this has been indicat....