1996 (6) TMI 170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ember (J)]. The appellants herein imported Insulating screen and blade and claimed reassessment under Heading 85.18/27(3), of the CTA, 1975 as against the original assessment under Heading 85.18/27(1) on the ground that the item was a component part of air circuit breaker manufactured by them. The authorities below have rejected their claim as untenable because they had not been able to subs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aker. Therefore he submits that classification claimed by them should be accepted and the order of the lower appellate authority be set aside. 3. Ld. DR Shri Ali while reiterating the finds of the authorities below submits that there is no mention at all of the item `insulating screen contained in the catalogue which on the other hand describe other parts such as (a) Moving Contact finger (b) m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X