9911796707
TMI Blog1987 (1) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... - This is a revision application filed by the appellants. On the setting-up of this Tribunal it has been transferred here and has been treated as an appeal before us. 2. Appellants have imported certain items which are claimed by them to be spares for Merchant Mill of Durgapur Steel Plant. It is submitted by the appellants that the items are either non-standard or made of special material and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants and reiterates the submissions made before the lower authorities. He submits that ail the items imported should be held as classifiable under heading 72(3) ICT at the rate of 35% as component parts of machinery including the 40 items included in the order of the Appellate Collector. It is submitted by Shri Dinker that he can show by reference to the drawings in his possession that the ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has not already been stated before the lower authorities. No further arguments in support of the stand taken before the lower authorities have been made. The Appellate Collector of Customs has come to a finding on a matter of fact that the 40 items in question answer the description of goods specified under heading 63(33) or 63(12). The only point that is being repeated on behalf of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Collector relief was granted to the appellants in respect of items other than 40 listed in annexure to the Appellate Collector s order. The appellants were required to furnish a breakup of the values in respect of these items. It is submitted on behalf of the appellants that they had a difficulty in preparing separately valuation in regard to items other than those listed in the App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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