9911796707
TMI Blog1986 (11) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents. [Order per: I.J. Rao, Member (T)]. - M/s. National Newsprint & Paper Mills Limited imported certain goods under Bill of Entry No. 1071D, dated 7-7-1979. The goods were described as 'Instrumentation Spares' and were cleared under payment of duty. Subsequently, they applied for refund of part of the Customs duty paid by them on the grounds that Items 3, 5 & 6 of the Bill of Ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 90.24(1) as a component part of apparatus for control of air in the appellants' factory. He argued that the classification of this item under 84.59(1) was obviously mistake as this heading covers only machines without individual functions and the imported goods were only part of air-control system. Shri Gopinath, the learned SDR has no comments to make in view of the position that the Pneumatic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Gasket correctly falls under Heading 84.64. 5. We have considered the arguments of both sides. It is quite clear that the arguments of the learned Consultant in respect of Pneumatic Power Cylinder are correct and that this item is not an independent machine. Taking note of the position, we order that the appeal in respect of Item No. 5 be allowed with consequential relief. Considering th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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