1983 (5) TMI 231

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.... ORDER The appellants seek re-assessment of Dandy Roll Covers imported by them under Heading 84.31 of the Customs Tariff Act, 1975 as components of paper making machinery. The lower authorities have rejected their claim on the ground that the goods are akin to the endless bands of woven wire gauze used as fourdrinier paper making machines which are classified by the CCCN under Heading 74.11. Dur....

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....and are individually made to suit particular Dandy Rolls and become an integral part of the Dandy Roll which is essential for paper making, that the function of the Dandy Roll is to smoothen the top surface of the paper web and improve formation of the paper, that the special technique involved in the manufacture of Dandy Covers, by diagonal seaming, increases the value of the mesh wire by more th....

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....These were assessed by the Madras Custom House under Heading 74.09/19 CTA which relates to other articles of copper. Of the four Bills of Entry covering the identical goods, two relate to imports made earlier - Bill of Entry No. D-1834, dated 31-10-1975 and No. D-378, dated 5-12-1975-and the remaining to relate to imports made later than the subject imports - Bill of Entry No. D1147, dated 22-6-19....

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....Entry : 1. Bill of Entry No. D-613 dated 13-9-1979 "Phosphor Bronze diagonally seamed Dandy Roll Covers for PM III Mesh 38, size 1916 x 3700 + 200 mm." 2. Bill Entry No. D-846 dated 19-9-1979. "12 Nos. Phosphor Bronze diagonally seamed Dandy Roll Covers etc. for PM IV and V Mesh 40, size 2183 + 200 x 798 mm." The above description substantiates the appellants' claim that the subject....