1983 (8) TMI 284

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.... No. 254/76-Cus. as done at the time of clearance or under Heading 84.63 as observed by the Collector of Customs (Appeals) or under Heading 84.10(1) C.T.A. read with Notification No. 350/76, dated 2-8-1976 as amended by Notification No. 30/77, dated 9-3-1977 and 176-Cus., dated 8-8-1977. 2. Appellants by B/E No. D-427, dated 9-8-1978 ex-ss-Vishwa Karma imported shaft forgings. The goods in the invoice were described as, Shaft forgings - Shaft for Compressor parts - 1. Pump shafts drawing 31821100105 and Intermediate shaft. At the time of clearance from Customs, the goods were classified as castings and forgings under Heading 73.33/40 CTA read with Customs Notification No. 254/6 @ 60% Basic duty. The Appellants applied to Asst. Colle....

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....nent parts for the initial assembly/manufacture of cooling water pump and are classifiable under Heading 84.10(1) of the CTA, 75. They also claim that they are eligible for concessional assessment in terms of the then Customs Notification 350/76, dated 2-8-1976 as amended by Notification No. 30-77, dated 9-3-1977 and 176-Cus., dated 8-8-1977. This notification provides for assessment of component parts at the same rate of duty applicable to article for which these parts are meant on certain conditions. 4. At the hearing of the appeal Shri V.P. Gupta, Sr. Engg. represented the appellants. Shri K.V. Kunnikrishnan, JDR represented the respondent Collector. Shri V.P. Gupta submitted written arguments and reiterated the grounds set out t....