1997 (5) TMI 121

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....[Order per : S.L. Peeran, Member (J)]. - This appeal arises from order in appeal dated 23-11-1990 rejecting the claim of the appellants for classification of the imported goods under sub-heading 7318.22 as "other washer". The imported goods is described in the Bill of Entry as "Components of Contractors above 20 AMP 3 Retainer". The same was claimed to be used in contact of bar assembly. The goo....

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.... the Collector. They had filed drawings as well as technical details pertaining to the imported items. It is his contention that both the authorities and not applied their mind and has not given a speaking order in the light of their submissions and documents relied by them. 3. Ld. DR reiterates the departmental findings. 4. We have considered the submissions. The lower authorities hav....