1997 (5) TMI 167

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 classification from 84.45/48 to 84.51/55. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 classification under Heading 84.45/48 of the Tariff as it .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X