1983 (9) TMI 299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellants. Shri K.V. Kunhikrishnan, D.R., for the Respondents. ORDER The short question for decision in this appeal, originially filed as a revision application to the Govt. of India is whether Compound ball and roller bearing valued at Rs. 8,143/- c.i.f. should have been classified under Heading 84.62(1) of the CTA as claimed by the appellants or under Heading 84.62(2) of the CTA as d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the CTA, 1975. The lower authorities were in error in relying on the interpretation Rules and ignoring this tariff advice. He also relied on the decision of the Collectors' Conference given at page 6 of the Customs Tariff Guide (First Edition). 4. The hearing of the appeal was first fixed for 21st Sept., 1983 and was then adjourned to 26th Sept., 1983. On 26-9-1983, Shri K.V. Kunhikris....