1987 (4) TMI 273

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..... e appellants imported Scroll Springs under Bill of Entry No. 26737 dated 2.11.1979. The goods were classified under Heading 73.33/40 and the appellants paid duty accordingly. Subsequently, the appellants filed an application for refund of part of the duty claiming reclassification of the goods under Hd. 84.29-CTA on the ground that the imported goods were identifiable parts of Flour Mill and were .....

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..... DR, submitted that even if the imported goods are identifiable as exclusive parts of Flour Mills, they are springs and Sec. Note 1(g) to Sec. XVI read with Note 2 to Sec. XV renders the springs liable to be classification under Hd. 73.33/40-CTA as parts of general use. In this context, the Ld. SDR referred to an Order of the Tribunal in M/s Gordon Woodroffe Co. v. Collector of Customs, Madras, 1 .....

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