2013 (9) TMI 702

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....pellants are engaged in manufacturing of bulldozers which run on track shoes. Track shoe is made out of hot rolled sections of length 560mm which are joined together to form the track shoes. 2. For their manufacturing operations they imported certain consignments of goods and declared the goods to be "Track shoes section hot rolled of length 560mm". 3. The appellants proposed to classify under H....

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....ssioner (Appeals), the appellants have filed this appeal before this Tribunal along with an application for waiver of pre-deposit of dues for admission of appeal. 5. The counsel for the appellant submits that they import hot rolled steel sheets of sizes suitable for cutting track shoes of the required size. The entire process of cutting shoes to the required size, drilling holes on it and making ....

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.... Representative for the Revenue submits that in other cases the supplier was different from the supplier in the case of the impugned goods. The invoice presented for clearing this consignment shows part number which would indicate that the goods were imported as parts of bulldozers and therefore it should be classified under Chapter 84. 7. As a rejoinder, the counsel submits that when the orders ....