9911796707
TMI Blog1998 (2) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... cousin brother thereof. 2. We are unable to accede to the prayer of adjournment on the ground that similar adjournments had been given on account of the appellants when it was pointed out by the partner of the appellant company, Shri Madan Gupta that he was unable to argue the matter because he was sick on 27-11-1997. Prior to this date, an adjournment had also been given at the request of the Consultant for the appellant firm on 7-10-1997. We are, therefore, of the view that the appellant firm is deliberately delaying the matters and is not interested to argue the same and consequently, we have not acceded to the prayer for adjournment. Hence, we have heard the learned JDR, Shri R.K. Roy for the Revenue and we have also gone through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ........ (b) (c) ..........................................." Tariff Heading 73.15 is also reproduced below : 73.15 Chain and parts thereof, of iron or steel - Articulated link chain and parts thereof : 7315.11 - Roller Chain 300% ... 7315.12 - Other chain 300% ... 7315.19 - Parts 300% ... 7315.20 - Skid chain ... - Other chain : 7315.81 - Stud link 300% ... 7315.82 - Other, welded link 300% ... 7315.89 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te (1)(g) of Section XVI. This cannot at all be covered under Tariff Heading 84.32 as contended by the appellant firm. Reliance placed by the appellants on an earlier order of the Commissioner (Appeals) is not of much help to the appellants inasmuch as the said Order-in-Appeal basically relates to the practice of the Customs House. He has not gone into the contends of the Chapter Notes mentioned above. Therefore, reliance placed by the appellants herein on the earlier Order-in-Appeal of the Commissioner (Appeals) would not be of any help to him, particularly when the lower authorities have specifically relied on the two Section Notes mentioned above. We do not find any substance in the pleas of the appellants. Consequently. we dismiss the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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