1983 (12) TMI 308

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...., for the Respondent. ORDER The question for decision in this appeal, originally filed as a revision application to the Government of India is whether 'Piston Rings and Rider Rings' (Carbon Rings) imported by the appellants by B.E. Cash No. 3077, dated 8-8-1978 Ex. s.s. Vishva Amitabh (Item 1 the Bill of Entry) should have been classified under Heading 90.24(1), as claimed by the appellants or u....

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....ic control for which air of specific quality is required for the proper running of the Boiler and Turbine as well. Air Compressors for which the spare Carbon Rings have been imported are one of the essential auxiliaries of the Thermal Unit and as such form part of power plant and hence the assessment of the spare parts under Heading 90.24(1). 4. Shri. O.P. Poplai, Advocate, for the appellant....