1996 (11) TMI 81

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....rts such as Pistons, Gaskets, etc. are assessable to C.V. duty under the old Tariff Entry 34A as is contended by the Revenue or they fall within the residuary Entry 68 as is urged by the assessees. The assessees' contention has been upheld by the Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter called the `Tribunal') by the decisions impugned in these appeals. The assessees had app....

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....ary Entry 68 was attracted. The Tribunal went by the predominant user test in reaching the conclusion that Entry 34A was not attracted. This has been the consistent view of the Tribunal as can be seen from the orders passed in various matters from time to time. The learned counsel for the assessees supported the view taken by the Tribunal. 3. After hearing learned counsel for the Revenue as wel....