1994 (1) TMI 172

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..... [Order per : R. Jayaraman, Member (T)]. This is an appeal directed against the order in appeal No. S/49-96/84L, dated 30-3-1985, ordering confiscation of a consignment of cutters imported as spares for replacement on the scalping machine. The consignment is valued at Rs. 94515/-. The appellants have imported the consignment against the automatic licence for import of non- permissible spar .....

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..... ition, we looked into the orders of the authorities below. The Dy. Collector mainly holds that the admitted position is that the item imported is a consumable tool and hence it cannot be construed to be spares. The Collector (Appeals), in his discussion, considered the aspect of classification of this item and on that ground considered the item to be tool and not spares. We observe that both the l .....

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