1983 (11) TMI 291

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ishnan, SDR, for the Respondent. ORDER This is a revision application (hereinafter called "appeal") filed before the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2. In this appeal the appellants imported parts of Coal Mill and Boiler which were classif....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o. I" in the Bill of Entry. He referred to Section Note 2(a) to Section 16 as well as the Interpretative Rules and submitted that goods of a kind described in any of the headings of Chapter 84 are in all cases to be classified in the respective headings and the goods bearing Housing is specifically mentioned under 83.63, CTA. 4. As the appellants in reply argued that Journal Housing, Journ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rpose of securing anti-fraction properties as for the convenience and cheapness of forming a perfect bearing in line with the shaft without the necessity of boring it. Boxes that are bored, no matter how accurately, require care in fitting and attaching them to the frame or other parts of a machine." We have also referred to pages 12-43 (especially pages 42 and 44) of the book Kent's Mechanical....