1998 (3) TMI 625

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....per : A.C.C. Unni, Member (J)]. -  Appellants in this case are aggrieved with the order of the Collector of Customs (Appeals), Bombay dated 31-3-94 by which the order of the Assistant Collector demanding a duty of Rs. 25,617/- was confirmed against the appellants. 2. Appellants imported two consignments of leather clicking knives on 30-4-90 and cleared the same classifying them und....

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.... headings in the First Schedule to the Customs Tariff Act and the said words cannot be read to mean the rate of duty which is leviable from time to time having regard to exemption notifications issued under Section 25. 4. On behalf of the appellants it is contended that the Single Bench judgment of the Bombay High Court relied on by the Collector (Appeals) has been reversed by a Two Member....

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....ich the knife/cutting blade was designed to be used. 6. We have considered the submissions made by both sides. The dispute relates to the rate of duty applicable to clicking knives/blades imported by the appellants and designed to be parts of machines classifiable under Chapter sub-heading 8453.90. The Department's case is that the duty applicable to the knives and blades is the 'standard ....