9911796707
TMI Blog1987 (5) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Harish Chander, Member (J)]. - Central Government had initiated review proceedings in terms of erstwhile Section 131(3) of Customs Act, 1962 which is to be treated as an appeal in terms of the provisions of Section 131B of Customs Act, 1962. 2. Briefly the facts of the case are that Voltas Limited had imported Piano Type Switches vide Bill of Entry Cash No. 937, dated 9-10-1980 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Appellate Collector of Customs, had initiated the review proceedings which is an appeal before us. 3. Shri J. Gopinath, ld. SDR, has appeared on behalf of the appellant. He has reiterated the contentions made in the review show cause notice. Shri Gopinath has pleaded that benefit of the notification issued under Rule 8(1) of Central Excise Rules is not applicable to the Customs matters in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circuit diagram which appears on page 16 of the paper book and states that a simple perusal of the diagram shows that the Piano Switch consists of 4 types of switches. He states that it is just an ordinary switch which can be used for any other purpose and in the latest technology which is being applied for manufacture of air-conditioners all the switches have been dispensed with. He further state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the sides and have gone through the facts and circumstances of the case. The Piano Type Switches imported by the respondent are specially meant for air-conditioners and we hold that the appellate Collector was not correct in reversing the order passed by the Assistant Collector. We hold that the CV Duty is leviable under Tariff Item 29A(3) of the Central Excise Tariff. In the result we set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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