1983 (2) TMI 289

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....hatterjee, J.D.R., for the Respondent. ORDER [Order per : Shri G. Sankaran]. - This is a Revision Application to the Government of India which, under Section 131-B of the Customs Act, has been transferred as an appeal to the Tribunal and is being disposed off accordingly. 2.  The Appellants imported 2000 pieces of what are described as "Chrome Clad Glass Plates" through the Port of M....

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....was unsubstantiated. The appeal against this order was rejected by the Appellate Collector of Customs holding that the goods were not photographic plates but mere glass plates. It is against this order that the Appellants filed a Revision Application to the Central Government which, as earlier pointed out, stands transferred to this tribunal for disposal. 3.  In the Revision Application (A....

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....case which, however, was rejected. He had no submissions to make on the merits of the matter. Appearing on behalf of the Department, Shri Chatterjee submitted that the correct classification of the goods under the Central Excise Tariff Schedule had to be determined from amongst Item Nos. 23A, 37C and 68. Of these, Item 37C had to be ruled out since it covered only the photographic goods specified ....