1995 (5) TMI 242

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....r : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with the impugned order passed by the Learned Collector (Appeals), Bombay. 2. The importer had imported 'Unmachined Cross Forging' for Bajaj Scooters under warehousing Bill of Entry No. T-1569 dt. 30-7-82. The Customs Authority had classified the same under sub-heading 87.09/12. They filed a refund application dt. 4-9-83 claiming ....

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....eard the learned DR and considered his submissions. The respondent has requested the case to be decided on merits. 4. The learned DR has relied on the ruling of Super Traders and another v. Union of India and others as reported in 1983 (12 ) E.L.T. 258. In this ruling it has been held that according to Rule 2 of the Interpretative Rules of Schedule to the Customs Tariff Act, 1975, even an ....

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....quired the characteristic of a finished article, and it had been acquired precise shape and had been forged to specific dimensions and hence Rule 2(a) had been applied. In the present case, the Learned Collector (Appeals) on examination of the product, has rightly held that the item requires to undergo 25 processes and it does not have the characteristic of a finished product. Hence, Rule 2(a) of ....