9911796707
TMI Blog1990 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. - Collector of Customs, Madras has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals) Madras. Notice of hearing dated 9th August, 1990 was sent by registered AD Post to the party. 2. Shri M.K. Sohal, learned JDR has appeared on behalf of the appellant. No body has appeared on behalf of the respondent. Respondent has not filed any application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had come up for hearing before the Bench on 28th day of August 1990, and the Bench had decided the appeal in favour of the Revenue vide Order No. 395 to 398/90 B2 dated 28-8-1990 in the case of Appeal No. C/926/84 with Suppl. Appeal Nos. C/2650 to 2652/90. He pleads that the earlier decisions are in favour of the Revenue, the appeal may be allowed. 4. We have heard Shri Sohal, the learned JDR and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Collector (Appeals) and order that goods imported are to be assessed under Heading 85.03. Accordingly, the Revenue's four appeals are allowed.
5. In view of the above discussion and earlier decision of the Tribunal, we set aside the impugned order and allow the appeal and order that the goods imported are assessed under Heading 85.03. Accordingly, we allow the appeal. X X X X Extracts X X X X X X X X Extracts X X X X
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