1987 (9) TMI 255

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..... filed before the Government of India which, on statutory transfer to this Tribunal, is being treated as an appeal before us. 2. Brief facts of the case are that the appellants imported packing, rings, seals etc., made of plastic material. These goods were assessed under Heading 39.07 CAT, at 100%+20%+8% CVD. The appellants disputed this assessment and filed a refund claim claiming the assessment .....

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..... Collector has not examined the classification of the goods under Heading 84.64. They have further pleaded that the goods imported by them through similarity of function, i.e., sealing the gap, have been incorrectly held by the Appellate Collector as the like of the goods mentioned under Section Note 2, namely, joints, gaskets, washers etc. The plea made apparently is that the goods are used on the .....

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..... s of this Section: (a) joints, washers and the like (classified according to their constituent material or in Heading No. 84.64) So far as the plea for consideration of assessment under Item 84.64 is concerned, we observe that this heading reads as under : Gaskets and similar joints of metal sheeting combined with other material (for example, asbestos, fE.L.T. and paper board) or of laminat .....

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