1983 (6) TMI 197

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.... Shri V.M.K. Nair, SDR, for the Respondent. ORDER The assessment of Impeller Rings under Customs Tariff Heading No. 73.33/40 read with Notification No. 254/76 is under challenge in this Revision Petition transferred to the Tribunal and heard as an appeal pursuant to Section 131B of the Customs Act, 1962. 2. The Appellant claimed their assessment as component parts of Induced Draug....

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....the goods imported are component parts of Induced Draught Fans and hence assessable to duty at 40%+C.V. duty under Heading 84.11(4) of the Customs Tariff Act, 1975 and in order to substantiate the said claim they had submitted a right-up and a component drawing. 5. Chapter 73 deals with Iron and Steel and articles thereof. Heading No. 73.33/40 is residuary in character, speaking as it does....