1983 (2) TMI 293

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....i M. Chatterjee, JDR, 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, 1962, has been transferred to the Tribunal for being disposed of as if it were an appeal presented before it. 2.  The facts giving rise to the present dispute are that the appellants imported a consi....

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....ice and, therefore, the Assistant Collector confirmed the demand ex-parte. The appellants thereupon paid the amount demanded and went in appeal to the Appellate Collector of Customs. The ground taken up in the appeal was that the goods covered under Items 4 and 5 of the invoice, namely "Puregold 402 `R' Make-up" and "Puregold 402 `R' Replenisher" were only special gold alloy plated salts classifia....

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.... the Revision Application (Appeal) Shri K.S. Krishnamurty, Dy. Regional Manager of the Company, appearing on behalf of the appellants, reiterated the submissions in the memorandum of appeal. At the outset we must observe that the appellants have not shown sufficient care in prosecuting their appeal. Even though they had 2 stages to produce evidence in support of their contentions, they do not seem....

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....e held to be "plating salts", i.e. chemicals. In terms of Note 2(vi) of Chapter 28 "Compounds organic or inorganic of precious metals, whether or not chemically defined, ......whether or not mixed together" are to be classified under Chapter 28. Now Heading 28.01/58 contains several sub-headings and the present goods are not covered by any of the specific descriptions contained in the sub-heading ....