1995 (9) TMI 178

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... )]. This is an appeal filed by the assessee against the impugned order dated 12-9-1985 passed by the Collector (Appeals) Customs House, Madras. The appellants have imported Leather Shaving Blades for use in Hydraulic Leather Shaving Machines and claimed Notification 42/78 as amended by 214/78. The Asstt. Collector has held that this notification applies only to complete Hydraulic Leather Sha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of Vishal Electronics Pvt. Ltd. v. Union of India reported in 1993 (68) E.L.T. 557. 2. We have considered the submissions and perused the records. It was the contention of the party that there is nothing in the Notification 42/78 as amended which says that the exemption will not apply to shaving blades used in Hydraulic Shaving Machines. By virtue of wording in the entry in the Customs Tariff .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n notification published by Govt. of India in respect of goods covered under Tariff Item No. 85.15 is equally applicable to goods falling under Tariff Item 90.02. It was clearly held that exemption, if any to the goods of that different heading is also to be taken into account while determining the rate of duty for former goods. Since the rate of duty for blades is the same as duty leviable on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X