1998 (3) TMI 342

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....s classifiable under 8406.90 and 9860 (sic) of the CTA, 1975. They had also claimed the benefit of Notification No. 69/87. 3. In the order-in-original dated 10-7-1987 Assistant Collector held that the articles, being goods of flexible nature, fell under Item No. 83 and, therefore, not covered by Notification No. 68/87. 4. In appeal, the Collector (Appeals) had by his order dated 23-10-1989 confirmed the order and rejected the appellants' claim for classifying the items under Tariff Heading 98.06. Collector (Appeals) noted that in terms of HSN Explanatory Notes similar articles are covered within Heading 83.07. Accordingly, he upheld the order of the Assistant Collector rejecting the plea for re-assessment and re-classificati....

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....he lower authorities. 8. We have considered the rival submissions and have gone through the records. The dispute relates to what is described in the Bill of Entry dated 7-5-1987 as "Spares for Turbo Generator" (Flexible Condensor Bellows for Turbo Generator operated by steam) imported by the present appellants. According to the appellants the item is a full and complete equipment used as flexible connection between turbine exhaust and its condensor and is a vital part of the captive power generating plant. Appellants have contended that the impugned goods are essential and identifiable parts of steam operated turbine and correctly classifiable under 98.06 ("Parts of machinery, equipments, appliances, instruments, and articles of Cha....