1997 (5) TMI 167

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..... spondents. [Order per : J.H. Joglekar, Member (T)]. - The appellants imported Machine Interface Programming Unit for Horizontal Machining Centre. In the Bill of Entry they showed the classification thereof under Heading 84.45/48 and claimed benefit under Notification No. 179/80-Cus., dated 4-9-1980 on production of the requisite certificate from the DGTD. The lower authorities changed the class .....

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..... rrectly. The DGTD certificate as required under the Notification 179/80 was produced on the last occasion. The Customs had arbitrarily changed the classification and had denied the benefit of the notification. 3. We have heard Shri G.D. Sharma, ld. JDR for the Revenue. 4. The impugned goods are parts to be used in Horizontal Machining Centre. Such Machining Centres would merit classifi .....

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