2001 (7) TMI 397

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....items, available to 'parts of switches', which were high cost items due to the high precision and specific dimensions, they were claimed to be not commercial standard C-Washers and Rivets in general use and Drawings were produced before the lower authorities. They were claimed to be correctly classified under 8538.90 of Customs Tariff and eligible for benefit of Notification 64/95 and 84/94. 2. (a) The original authority found - "In these 8 cases, it is seen that the C. Washers and rivets were assessed as part of switches and benefit of exemption Notification 64/95 or 89/94 had been given. As already printed out in the provisional demand letters screws, washers, rivets etc., are to be classified as "parts of general use" in view ....

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....5 or 89/94. It is an item of general use and as rightly pointed out by the Original Authority, the notification against which these were allowed clearance at concessional rate of duty does not mention Chapter-73 or any other Chapter of Metal so as to cover these general use items for the purpose of levying duty at concessional rate. I, therefore, see no reason to interfere with the findings in the impugned order. The appeal is dismissed devoid of merit." 3. The present appeal was placed for hearing, when the appellants did not appear but requested for a decision on basis of the material in appeal paper book. The DR reiterated the findings of the lower authority. We have considered the matter and find - (a)    ....