1984 (4) TMI 183

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..... SDR, for the Respondent. [Order per: S. Venkatesan, Senior Vice-President]. - This is a revision application (hereinafter called "appeal") filed before the Central Government which under Section 131B of the Customs Act, 1962, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2.  The appeal relates to the classification of goods de .....

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..... ectly classifiable under Heading No. 39.01/06 CTA for basic customs duty and under Item No. 68 CET for countervailing duty. Shri Lamba stated that without prejudice to their contention that classification for basic customs duty should be under Item 48.01/21, they had no objection to our following our previous decision and deciding this appeal similarly. 4.  For the Department, Shri Vineet Oh .....

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..... ould have been under Item 15A CET. 5.  We find that the present case is fully covered by the decision in our Orders Nos. 537 to 539/1983D dated 26-8-1983. Following those Orders, we confirm the classification under Heading No. 39.01/06 for the levy of basic customs duty, and direct reclassification under Item 68 CET for the levy of countervailing duty, with consequential relief. The appeal i .....

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