9911796707
TMI Blog1997 (1) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal filed by M/s. Shriram Refrigerations Industries Ltd. the matter relates to the classification of the imported fusite terminals. On import the goods were assessed to customs duty under sub-heading No. 8536.90 of the Customs Tariff. For countervailing duty purposes the goods were classified under heading 8536.90 of the Central Excise Tariff. The appellants paid customs and Central Excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d stated as under : We have already made our pleas in the appeal filed by us and we have nothing more to add. In view of this we request you to kindly decide the case on its merits. 3. We have heard Shri M. Jayaraman, JDR who is present for the respondents/Revenue. He referred to the Notification 162/86-Cus. and submitted that the appellants had not been able to substantiate their claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad valorem 5. The Collector, Customs (Appeals) had stated that there was no evidence to show the electrical ratings of the motor for which the terminals were used. The benefit of Notification was available only when the goods were for use with motors of 1.5 KW or above. The appellate authority had stated that the product literature shows that the terminals had rating above one and half H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratings of the electric motors were 2.4 KW, 1.5 KW and 1.5 KW. The fact that the importer was engaged in the manufacture of certain type of compressors could not be the sole ground for reassessing the imported inputs in the manner desired unless it is proved that the inputs were specifically meant for any particular type of electric motor. The benefit was restricted to those goods which were for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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