9911796707
TMI Blog1985 (11) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal, the appellants after the notice intimated waiver of personal hearing, and that the issue can be decided on merits on the basis of the documents furnished by them. 2. We have, therefore, gone through the file with the assistance of Shri Gopinath, SDR. We find that the imported goods had been described in the Bill of Entry as Parts of Machinery (Viz) non-metallic machine cloth cut to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m that this assessment was under T.I. 72(3) of the ICT which fact has been repeated in the Orders of the Assistant Collector and the Appellate Collector, but Shri Gopinath pointed out that the import of the goods being after 2-8-1976 when the Customs Tariff Act came into force; the proper Tariff Heading would be T.I. 59.16/17 of CTA. We have checked this position and we agree with the learned SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are of the considered view that these goods were to be regarded as T.I.68 goods for this purpose. It is to be noted that at the relevant time of the imports, viz., 1976 there was no countervailing duty for T.I. 68 goods. Shri Gopinath concedes that this was introduced for the first time in 1979. We, therefore, find merit in the contention in the appeal that no CVD or Additional Duty of Customs w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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