1998 (11) TMI 202

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....it Das, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal filed by the assessee against the Order of the Collector of Customs and Central Excise (Appeals), Bangalore, is the correct classification of different types of seals imported for use in the manufacture of hydraulic cylinders. According to the importers, such seals fall....

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.... to and subsequent to the period in dispute, the assessee itself was assessing the same goods under Heading No. 8412.90 as seen from the bills of entry. The ld. JDR on the other hand drew our attention to the orders of the authorities below wherein it has been held that the seals are not designed and manufactured for the appellants herein, and therefore, could not be treated as part of hydraulic c....

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.... of rings and seals of plastic for use in hydraulic cylinders was not uniformly made in the Customs Houses/Commissionerates and that whereas in some Customs Houses they were being classified as parts of hydraulic cylinders under Heading No. 8412.90 of the Customs Tariff, in other Custom Houses the same were classified as articles of plastic under Heading No. 3926.90. The circular states that seals....