9911796707
TMI Blog1996 (5) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... : Lajja Ram, Member (T)]. Both these appeals were filed by M/s. Ashoka Industries being aggrieved with the Order-in-appeal dated 21-3-1985 passed by the Collector of Customs (Appeals), Calcutta. 2. The matter relates to the classification of the product which had been described in the document as Brass Tubes. After the goods were assessed to Customs Duty including the countervailing duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Shri G.D. Sharma, ld. JDR represented the respondent/revenue. Shri Shivdas, ld. Advocate referred to the definition of hollow rod as contained in IS 3288 (Part I), 1981. He also referred to their purchase order dated 13-12-1982 placed with the Calcutta Liaison Office of M/s. Mitsubishi Corporation. He submitted that the goods were incorrectly described as tubes while in fact the goods receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants had placed purchase order on 13-12-1982 for brass tubes to specification BS : 2871 Part-2 1972. Specifications of the tubes were mentioned as outside diameter 22.327mm, Internal diameter 16.713mm and wall thickness was shown as 2.54 mm. It was further mentioned that the drawn tube should be free from cracks, permanent set and other defects including any deformity and bends. M/s. Mitsubis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wall thickness was only 2.54 mm while the internal diameter was 16.713 mm. Ld. Advocate had referred to the communication dated 27-8-1983 from the [Ordnance] Factory, Calcutta. In that letter, it has been stated that the appellants were required to supply some ammunition store for which they needed the Tubing Brass of specifications. In this communication also the goods have been mentioned as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this section is going to be a raw material for threaded parts or pipe fittings, or some such utility. We do not consider that the goods in question in this appeal which all along had been described as tubes are akin in any way to the goods which were before the Tribunal in their order dated 5-8-1986 relied upon by the ld. Advocate. 7. Taking all the relevant considerations into account, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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