1983 (3) TMI 287

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....er per : Smt. S. Duggal, Member (J)]. - The matter in controversy in this appeal is as to whether the goods imported by the appellants described as Honing Stones were liable to Customs duty under Item 68.01/16(1) of the Indian Customs Tariff. The petitioners had imported a consignment of the aforesaid goods by Bill of Entry dated 8-8-1979 and on assessment being made for purpose of excise duty, un....

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....e like and positively excluded Honing Stones, from among the category of goods falling under said sub-heading. As a consequence to this, the refund claim was rejected. 3. The Appellate Collector of Customs, Bombay, on appeal being taken up before him, by his order dated 18/22-12-1979, dismissed the same after giving personal hearing to the appellants, confirming the order passed by the Assis....

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....s were excluded from the ambit of Entry 68.01/16(2) and that the subject goods being machine-operated Honing Stones, have been erroneously held to have not been covered by this clause and thus the lower authorities erred in holding that they would fall under the general description, contemplated by sub-clause 1. He further made reference to the BTN Tariff contending that there was a clear distinct....

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....ppellant also seemed to be aware of this ruling but urged that since the said appeal had been decided in the absence of any representative of the appellants, he would still like to reiterate that the term "Hones" enumerated the excluding article would cover only, any hand hones and not every type of hones. 7. We have gone through the previous ruling and we find that all these contentions, in....