1987 (4) TMI 275

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..... spondent. [Order per : Harish Chander, Member (J)]. - B.H.E.L. had filed a revision application to the Central Government. The same stands transferred to the Tribunal in terms of the provisions of Section 131B of the Customs Act, 1962 to be disposed of as an appeal. 2. Briefly the facts of the case are that the appellants had imported a consignment of Seamless steel tubes vide Bill of En .....

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..... y. General Manager has appeared on behalf of the appellants. He has reiterated the contentions made in the revision application. Shri Subramanian has pleaded that in case the appellants plea for the benefit of Notification No. 350/76 is not accepted alternatively Seamless Steel tubes are Boiler quality tubes and are to be assessed under sub-heading (3) of 73.17/19. He has pleaded for the acceptanc .....

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