9911796707
TMI Blog1992 (3) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... Pumps which was shown under 6 sub-items, a consolidated value of DM-12300 was given. The Assistant Collector assessed the goods at the highest rate under Section 19 of the Customs Act on the ground that itemwise value was not available. The appellants filed a refund claim for duty paid on highest rate. The Assistant Collector rejected the same. On appeal, the Collector confirmed the order of the Assistant Collector. Hence, the appeal before us. 3. The Assistant Collector held that in the absence of itemwise value, assessment done under Section 19 of the Customs Act, 1962 is correct. The Collector held that where goods consist of a set of articles liable to duty at different rates, the duty shall be chargeable at the highest of such rates. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e chargeable to duty at that rate, and if they are liable to duty at different rates, be chargeable to duty at the highest of such rates; (c) .......... Provided that, - (a) .......... (b) If the importer produces evidence to the satisfaction of the proper officer regarding the value of any of the articles liable to different rates of duty such article shall be chargeable to duty separately at the rate applicable to it." Under proviso (b) of the section, if the importer produces evidence to the satisfaction of the proper officer regarding the value of any of the articles liable to different rates of duty such articles shall be chargeable to duty separately at the rate applicable to it. In other words, the assessment under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication for reassessment of goods imported by the appellants. The appellants imported certain items of spares under invoice No. E/532/131-323 dated 16-4-1982 against their purchase order dated 15-10-1980. They cleared the goods under B/E dated 29-9-1982. 11. The goods comprise of four different sets of items and they were assessed by the customs authorities under different tariff headings at the highest rate. The first item is Bellow for Hydraulic Speed Governor and in the B/E it is shown as Spares for Siemens Turbine 1550 KWT-1960" having part No. 43, Drawing No. JB-1899-0925. The fourth item in the Bill of Entry is Turbine Thrust Bearing turbine front journal bearing and turbine rear journal bearing. The customs have assessed th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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