1989 (2) TMI 200

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..... mber (T) ]. - First of all, the Bench took up the delay in filing supplementary appeal Nos. C/208/87-B2 and C/209/87-B2. The delay was condoned. The three appeals were then argued by the learned counsels. The learned counsel for M/s Dunlop India Ltd., Mr. I.N. Basu, Assistant Manager (Taxation), argued that heading 74/01/02 of the Customs Tariff covers copper matte; unwrought copper; copper wa .....

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..... ves, said the learned SDR, are even less like master alloys. 3. We agree with him. 4. Master alloy is an alloying element or additional agent for the manufacture of alloys; it is not in itself a finished product. It is not appropriate to call finished tyre valves master alloys. We are, therefore, not in favour of interfering with the decision of the Appellate Collector. 5. The appeal is reje .....

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