1983 (11) TMI 314

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....hnan, S.D.R., for the Respondent. ORDER This is a revision application filed before, the Central Government, which under Section 131B of the Customs Act, 1962, stands transferred to the Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2. In this appeal the appellants request that certain goods imported by them should be reclassified and consequential ....

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....iable under 84.10(2) CTA; (iii) Regarding Item 1, 3, 5, 6, 8, 11, 13, 14, 15, 16 of the Bill of Entry, namely Shim, Spring, Snubber, Washer, Gauge Adjuster, Head, Switch, Regulator, Ring Set, the appellants state that these are all parts for diesel locomotives for Railways and are therefore correctly assessable under 86.09 CTA as locomotive parts. 4. During the hearing the appellan....

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....y the articles specified therein whether or not they are identifiable as for the goods of this section. 6. We have considered the submissions made by both the sides. 7. In respect of item valve (Sr. No. 4 of the Bill of Entry) it is seen that as claimed by the appellants the valve is specifically covered by Item 84.61(2) CTA. Therefore, we accept the request and order that this ite....