1983 (1) TMI 267

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....R [Shri B.B. Gujral, Vice-President ; G. Sankaran, Member (Tech.) and Shri S.D. Jha, Member (Jud.)]. - This is a Revision Application to the Central Government which stands transferred to this Tribunal under Section 131-B of the Customs Act, 1962, for disposal as if it were an appeal presented before it. 2.  M/s. Denison Hydraulics India Ltd. imported a consignment of "Solenoids" through th....

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....ariff classification and that the subject 'Solenoids' were correctly classifiable under heading No. 85.28. Since the rate of duty under the said heading was the same as was charged from the Importers, the Assistant Collector rejected the refund claim as untenable. Aggrieved with this order, the Custom House Agents filed an appeal before the Appellate Collector of Customs who held that the assessme....

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.... merits of the case rather than dismiss the appeal for default of the appearance of the Appellants. 4.  Appearing on behalf of the Respondent, Shri Raghavan Iyer submitted that 'Solenoid' (which is a coil or wire wound in the form of a helix which exhibits the powers of attraction and repulsion at each end usually associated with a magnet) found use in a number of electrical apparatus and ma....

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....No. 85.18/27(1) did not figure in the said schedule to the Notification. For that matter, he added heading No. 84.61(2) also did not figure in the said Schedule. Though Shri Iyer made an attempt to show that heading No. 85.28 would also be a competing item, later he gave up that attempt. 5.  We have given careful consideration to the submissions contained in the memorandum of appeal and the ....