1997 (8) TMI 160

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....Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Thirumagal Mills Ltd., the order-in-appeal passed by the Collector of Customs (Appeals), Madras, is under challenge. The matter relates to the duty liability on the free replacement sections of Autocoro - for open and rotor spinning machines. The appellants had imported autocoro 192 rotors under bill of en....

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....;Shri G. Umapathi, Advocate, appearing for the appellants, referred to the documents on record to establish that the sections imported subsequently were replacement part and submitted that this position has not been denied by the Department. He referred to the survey report which is at page 4-10 of the paper book. He referred to the alternative plea of classification under Heading No. 84.48 and su....

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....placement part of the main machine which had been extended the benefit of Notification No. 71/87-Cus. It is not a case of import of parts independently which were classifiable under Heading No. 84.48. From the survey report it is seen from Para 3.7 that the cases were opended prior to survey and it was found that the two cases bottom planks were partly broken/nails loose/come off. From the notific....