9911796707
TMI Blog1987 (3) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... was called, no one was present on behalf of the appellants. In their letter dated 5-2-1987 they referred to the judgment dated 29-11-1979 of the Hon ble Madras High Court in their own cases in Writ Petition Nos. 2631, 2632 and 3464 of 1977. They added that the Department had gone in appeal to the Division Bench of the High Court and the appeal was pending. They requested that the matter might be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Collector. 4. Shri Gopinath, appearing for the Department, fairly agreed that the goods which were the subject matter of the writ petitions before the Madras High Court were also thread roll dies for their thread rolling machine. However those cases related to assessments made in terms of the First Schedule to the Indian Tariff Act, 1934. The Hon ble Madras High Court had held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .........namely.................such parts only as are essential for the working of the machine or apparatus and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose.............." This was in preference to Item 71(a) covering tools and parts thereof . Heading No. 84.45/48 of the Customs Tariff Schedule refers to machine t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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