1983 (11) TMI 192

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..... t]. - The Appellants had imported a consignment of Retaining Rings valued at Rs. 5295/- for use as component part for assembly/manufacture of Bowl Mills Type 763 Capacity 34 tonnes per hour which was classifiable under the heading Customs Tariff No. 84.56. The Customs authorities classified these goods under Item 73.33/40 at the rate of 100%+20%+8%. The Appellants lodged refund claim with .....

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..... ding 84.56 CTA, 1975, being a machine for pulverising coal. The appellants have, therefore, claimed exemption under Notification No. 35-Cus. dated 15-2-1979 as amended. 3. The Senior Departmental Representative raised an objection that the documents showing functions of the Bowl Mill ought to have been produced at the earlier stages. However he had no comments on the merits of the case. 4. Th .....

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