1983 (8) TMI 269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellants. Shri K.K. Ajwani, SDR, for the Respondent. ORDER This is a Revision Application (hereinafter called the appeal) to the Central Govt. against the Order-in-Appeal No. C.3/85/1979, dated 1-11-1979, passed by the Appellate Collector of Customs, Madras, which stand transferred to this Tribunal under Section 131B of the Customs Act, 1962 for disposal, as if it were an appeal presented ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se authorities for decision of their claim. Aggrieved the appellants filed Revision Application before the Central Govt. which as already pointed out, stands transferred to this Tribunal to be disposed of as an appeal presented before it. 3. At the date of hearing, Shri S. Sri Raman, Chief Officer Acctt. represented the appellant and Shri K.K. Ajwani, Departmental Representative the respon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se duty at the rate of Rs. 1350.00 per metric tonne while under sub-item (iv) Bars, rods, coils, wires joints, girders, angles, channels other than clotted channels etc. were liable to Basic duty at the rate of Rs. 350.00 per metric tonne and Special Excise duty was chargeable at the rate of 5% of the Basic duty. The invoice description of the goods leaves no manner of doubt that they were shafts ....