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TMI Blog1987 (6) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Merits of the 10 appeal were thereafter heard. These 10 appeals involve common facts and issues and relate to the same appellants. They are being disposed of by this combined order. 3. The facts, in brief, are that the appellants are manufactures of motor-cycles. They imported connecting rod forgings of aluminium. The department assessed them under Heading 84.06 of the Customs Tariff Act, 1975 which is for Internal Combustion Piston Engines. In the case of one appeal (C-1006/81-B2), however, the department applied the Heading No. 87.09/12(1) which is, inter alia, for motor-cycles and parts thereof. The rate of duty under the two headings invoked by the department was the same. The department was classifying the imported forgings on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larger Bench judgment of this Tribunal in BHEL s case reported at 1987 (28) E.L.T. 545, in which the scope of the interpretative Rule 2(a) of the Customs Tariff Act, 1975 was dealt with. He argued that the goods as imported had been assigned a part number by the foreign supplier and, in the form imported, they had acquired the proximate shape and outline of the finished connecting rod. The goods, as imported, could not be put to any other use except to process them into connecting rod of motor-cycle. The FOB import value of 2/- per piece was quite high for the goods which showed that the goods were something more than a mere crude forging of aluminium. The learned representative of the department urged us to maintain the department s cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stive of anything on the point of finishing. 7. The case of Sri Rama Vilas Service Limited is easily distinguishable from that of the appellants. In the case of Sri Rama Vilas Service Limited, the goods were different. The foreign supplier had described them in the import invoice as Perkins Diesel Engine Components 90-P6/354 Cylinder Head Castings". Sri Rama Vilas had also repeated the same description in their declaration in the import Bill of Entry. Part number of the cylinder head was also shown by the foreign manufacturer in the invoice. In the cases before us, neither the foreign supplier nor the appellants have at any stage declared the goods to be components or connecting rods; they clearly stated that the goods were aluminium for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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