1998 (5) TMI 357

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.... per : S.S. Kang, Member (J)]. -  Appellants filed these two appeals against the common Order-in-Original dated 29-12-90 passed by the Addl. Collector, Customs, Calcutta, therefore, these are being taken up together for final disposal. 2. In the impugned order, the Addl. Collr., Customs held that the appellants made import of compressors which are classifiable under Heading No. 8414.80....

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....pellants alleging that the appellants, in fact, made import of compressors for car airconditioners and the appellants had not declared the correct value of the goods, therefore, the appellants were also liable for penalty. After adjudication, the impugned order was passed. 4. Learned Counsel appearing on behalf of the appellants submits that the goods imported by the appellants were shaft/pi....

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....n the car airconditioner. The sample of the goods was sent to the Addl. Industrial Advisor, D.G.T.D, Ministry of Industry for opinion regarding function and nature and use of the goods. Shri S. Nag, Additional Industrial Advisor vide his opinion dated 24-10-90 had opined, that the goods in question are sealed gas compressors used for applications such as airconditioning or refrigeration and it was....

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.... of the Customs Act that the goods in question are compressors for car airconditioner manufactured by M/s Sanden Corporation. It has also come on record that the compressors were also filled with gas. 9. In view of the above facts, we do not find any infirmity in the impugned order that the goods imported by the appellants are compressors for car airconditioner and not shaft/piston assembly ....