1997 (8) TMI 253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Garware Plastics & Polyester Ltd., the matter relates to the classification of spares for polyester film metallising plant and their eligibility to the benefit of Notification No. 172/89-Cus., dated 29-5-1989. The appellants had imported the spares for polyester film metallising plant and the goods were assessed to duty unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tification was not available to the goods in question. The appeal filed by M/s. Garware Plastics Ltd. was rejected. 2. The appellants had prayed for decision on merits. 3. Shri S.N. Ojha, JDR reiterated the points made by the Collector of Customs (Appeals) in his order. 4. We have carefully considered the matter. We find that when the goods were sought to be cleared from th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under sub- heading No. 8477.80 which was for the complete machine, we find that at the time of bill fo entry for warehouse, the classification had been shown under sub-heading No. 8477.90 which had been changed to Heading No. 9806.00. 5. We consider that in the peculiar facts and circumstances of this case at the time of the clearance, Heading/sub-heading under which the original assessme....