1987 (7) TMI 445

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..... , Senior Vice-President]. - The captioned appeal was originally filed as a revision application before the Central Government against the order-in-appeal mentioned above. On the setting up of this Tribunal, the revision application was transferred to it in terms of Section 131B of the Customs Act, 1962, to be disposed of as if it were an appeal filed before the Tribunal. 2. This matter was t .....

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..... t such goods fell for classification under item No. 23A(4) of the Central Excise Tariff Schedule. As such, Shri Venkataraman did not submit any other arguments. 3. In view of the previous decision of this Tribunal cited by the counsel for the appellants, the present goods were liable to be charged to additional duty of customs corresponding to the duty of excise leviable under item 23A(4) of the .....

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