9911796707
TMI Blog1987 (1) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Briefly the facts of the case are that the appellants imported Precision Jig Grinder Machinery and equipment vide Bill of Entry No. 1575, dated 17th March, 1979. The Bill of Entry was filed on 21st February, 1979. The imported goods were assessed to duty under Heading 84.65 at the rate of 60% plus 15% auxiliary duty. The appellants had filed a refund claim on 13th September, 1979 and had claimed reassessment under Heading 84.56 at the rate of 40%. The learned Assistant Collector of Customs had rejected the refund claim of the appellants and had held that the original assessment was correct. Being aggrieved from the aforesaid order the appellants had filed an appeal before the Appellate Collector of Customs. The learned Appellate Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Invoice and the Purchase Order. He has pleaded that the invoice as well as the purchase order runs into a very large number of items. Precision Jig Grinder Machinery has to be assessed under Heading 84.45/48 whereas the other items imported by the appellants along with the Precision Jig Grinder Machinery have to be assessed under different headings on merits. He has pleaded for the remand of the matter. 5. Shri P.R. Tandon, the learned Advocate objects to the request of the learned Departmental Representative for remanding the matter and has pleaded that the Bench should decide the classification in respect of the other items imported along with the Precision Jig Grinder Machinery. He further states that even the other goods importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , including work and tool holders, self-opening die heads, dividing heads and other appliances for machine-tools; tool-holders for any type of tool or machine tool or machine-tool for working in the hand. A simple perusal of the headings shows that Heading No. 84.45/48 is the correct heading and as such we order the classification of the Precision Jig Grinder Machinery under Heading 84.45/48. In respect of the accessories imported along with the Precision Jig Grinder Machinery which has been charged separately the duty has to be charged separately on merits under appropriate headings of the Customs Tariff Act, 1975 in accordance with the provisions of Accessories (Conditions) Rules, 1963. In view of the above observations we set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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