1983 (11) TMI 318

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Rakesh Bhatia, S.D.R., for the Respondent. ORDER The question for decision in this appeal originally filed as a revision application to the Government of India is classification for the purpose of Customs of `Weld-on-parts' and claims of M.I. thermocouples' imported vide B.E. Cash No. 990D, dated 17-5-1978 W.B. No. 24620234, dated 25-4-1978 - whether they should be classified under Headi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent appeal. 2. At the hearing S/Shri M.K. Varshney, Dy. G.M. and V.M. Gujar, Additional Manager of the appellants represented the appellants and explained the function of Thermocouples, the weld-on-part and the clamps. During the arguments, Shri Gujar gave out that the appellants did not seriously press their claim or appeal in respect of clamps and confine the same only to weld on parts. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... thermometer would fall under Heading 90.23(1). Weld-on-parts imported in the case being parts or accessories suitable for use solely or principally for thermometer and the thermocouple would fall under Heading 90.29(1)/90.23(1). As to the Appellate Collector's reliance on Rule 3(a) of the Rules for Interpretation of the First Schedule to Customs Tariff Act, 1975, the said Rule is attracted only w....