1997 (8) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Shiben K. Dhar, Member (T)]. - This Appeal is directed against the Order-in-Appeal dated 15th June, 1989. The appellants imported a consignment of "Mix Transfer Bar Blank." They claimed assessment under CTH 8479.90 read with 9806.00 together with Notification 69/87-Cus., dated 1-3-1987 as amended. Customs Authorities, however, assessed these goods under sub-heading 7505.12. Their claim for ref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....machine. The appellants have not substantiated their claim with details of processes which they claim to be only minor processes. Such details in fact are necessary in order to arrive at a finding whether the impugned goods can be used as parts with only minor processes or a series of post-importation processes have to be carried out to enable the impugned goods to function as parts of the machine....