1984 (6) TMI 241

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....for the Respondent. ORDER The captioned appeal was initially filed as a Revision Application before the Central Government which, in terms of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal presented before us. 2. The appellants (hereinafter referred to as HMT) imported a consignment of consumable store....

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.... on behalf of HMT at the hearing, submitted that the aforesaid consumable stores were required for the initial setting up of the project and the tariff heading permitted import of consumable stores within 10% of the value of the licensed project imports. The goods were, therefore, eligible for the benefit of assessment under heading 84.66. To a query from the Bench, Shri Prasad replied that the su....