1997 (8) TMI 139

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....dents. [Order per : 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 7505.1....

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....be used as parts of stamper 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 func....