1987 (1) TMI 313

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..... m Clayton Ltd., Madras had filed a revision application to the Additional Secretary, Government of India being aggrieved from order-in-appeal No. C3/2690/79, dated 4-2-1981 passed by the Appellate Collector of Customs, Madras. The said revision application stands transferred to the Tribunal in terms of the provisions of Section 131B of the Customs Act, 1962. 2. Briefly the facts of the case are .....

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..... Tariff Act and had rejected the appeal. Being aggrieved from the aforesaid order the appellant has come in appeal before the Tribunal. 3. Shri D. Vedantam, Deputy Manager (Imports) has appeared on behalf of the appellants. He has reiterated the contentions made in the revision application. He has pleaded that the Connecting Rods imported by the appellants were used in Air Compressors for the bra .....

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..... Heading 84.11 (1). He has also argued that Chapters 84 and 87 have to be read together. He has pleaded for the acceptance of the appeal. 4. Shri J. Gopinath, the learned Senior Departmental Representative, who has appeared on behalf of the respondent states that he has got no comments to the arguments of the appellants in respect of Section XVII [Note 2(e)]. Shri Gopinath fairly states that the .....

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