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TMI Blog1988 (4) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Kirloskar Cummins Ltd., did not appear for hearing. 2. The bench decided to proceed with the hearing, but before doing so, it called upon the learned SDR to address it on the assessee s application for condonation of the delay in filing supplementary appeal No. 423/88-B2. The learned SDR agreed that the delay should be condoned; and so we condoned it. We then called upon the learned SDR to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al coil; sets or assortments of gaskets and similar joints, dissimilar in composition, for engines, pipes, tubes, and the like put up in pouches or envelopes or similar packings. 5. The Assistant Collector says that the goods have not been classified to customs duty under 84.06. But since the goods have occasional use for vehicular application, they become interchangeable with motor vehicle par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the head gaskets under head 84.64. 7. If the customs assessment of the goods is as gaskets and not under 84.06 which covers internal combustion engines, because, according to the Assistant Collector, it is incorrect to say that all parts of internal combustion engines are classifiable under 84.06, then the department s case is that the gaskets are more specific as gaskets than as motor vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were specified under Heading 84.64, as this is more appropriate between the three possible claimants, the first and the least appropriate being Chapter 87, the second, the slightly more appropriate Heading 84.06, and the most appropriate Heading 84.64. Hence, it is logical to reason that in a choice for Central Excise duty between motor vehicle parts 34-A and internal combustion engine 29, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the CET and not under Item 34-A. Unfortunately, this item covers only internal combustion engines; it does not cover parts of such engines. We are, therefore, left with Item 68 the omnivorous head; but assessment under this item never formed part of the proceedings - the importers never claimed assessment under this heading nor did the Custom House consider it as a possible candidate. In the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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