1983 (7) TMI 308

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....atterjee, JDR, for the Respondents. ORDER The Revision Application dated 4-2-1980 against Order-in-appeal No. S/49-781/79 Air dated 10-8-1979 passed by the Appellate Collector of Customs, Bombay, has been transferred by the Government of India to the Tribunal for disposal in terms of Section 131B(2) of the Customs Act, 1962. 2. A consignment of rolled steel rings was imported and ass....

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....33/40 as their earlier appeal for classification under 84.61(1) had been rejected by the Assistant Collector. While admitting that the drawing number is not mentioned in the invoice, they enclosed a copy of the indent and acceptance of the party which indicates the drawing numbers which can now be co-related. The goods are semi-finished rolled steel rings for producing taper roller bearing races h....

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....bearings, whereas they manufacture special bearings, according to the drawings. "So far as allocation of these rings with the drawings is concerned, it is mainly based on the size, such as, ID-OD and width of the rings concurrently tallying with those of the fully finished part i.e., races, except a marginal allowance kept for the machining of the said parts." They have also furnished some dimensi....