1983 (12) TMI 302

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....R., for the Respondent. ORDER M/s. Hindustan Motors Ltd., Calcutta have filed a Revision application dated 26-12-1976 to the Government of India against the Order-in-Appeal No. 2009/76, dated 14-9-1976, passed by the Appellate Collector of Customs, Calcutta confirming the Order-in-Original dated 31-3-1976 of the Assistant Collector of Customs, Calcutta. Briefly, the facts of the case are as ....

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....manufacturing gears and pinions for the purpose of fitment in the Motor vehicles, which are manufactured in their plant. He further stated that these `gear cutters' cannot be included in the term 'milling cutters' as stated in T.I. 51A(5) of the C.E.T. He further argued that the `milling cutters' are for general purpose and not for a specific purpose, as is in the case of the goods imported by the....