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Issues: Request for reclassification and refund of imported goods.
In this case, the appellants sought reclassification and consequential refund of certain imported goods. The appeal was transferred to the Tribunal under Section 131B of the Customs Act, 1962. The appellants disagreed with the Appellate Collector's decision on certain items and requested reclassification of those items. The appellants' claims were based on specific reasons for each item in question. They argued that the valves imported were correctly classifiable under Item 84.61(2) CTA, the straps were for oil pump ascentric and should be classified under 84.10(2) CTA, and various other items were parts for diesel locomotives correctly assessable under 86.09 CTA as locomotive parts. During the hearing, the appellants requested reclassification of the valve and strap under different CTA items than originally assessed. The department's representative argued against the appellants' requests, citing Section Note (2) to Section XVII of the Customs Tariff Act, which states that certain parts and accessories should not be classified as specified, regardless of their actual use. The Tribunal carefully considered the submissions from both sides. The Tribunal ruled that the valve should indeed be reclassified under Item 84.61(2) CTA as claimed by the appellants. However, in the case of the strap, the Tribunal agreed with the Collector (Appeals) that it should be classified under Item 74.09/10 of the CTA, not under 84.10(2) CTA as requested by the appellants. For the remaining items, the Tribunal found that Section Note 2 to Section XVII of the CTA excluded classification under 86.09 CTA, as argued by the department's representative. The Tribunal upheld the classification done by the Customs Officers and rejected the appeal for these items based on the wording of the note, which left no doubt about the correctness of the classification upheld by the Collector (Appeals).
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