1997 (10) TMI 253

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..... The issue in the appeal relates to classification of the goods i.e. Rotork Synchropak Actuators . The appellants have sought for the classification under Tariff Heading 98.06 read with Notification No. 69/87. 2. The ld. Lower Authority in this regard has entered the following findings:- The impugned goods are Rotork Synchropak actuators with drive sleeves. Synchropak is an actuator comprisin .....

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..... find fault with the finding of the ld. Lower Authority so far as the classification of the goods under 98.06 is concerned. He, however, has pleaded that originally the appellants had sought for the classification of the goods under Tariff sub-heading 8501.33 read with Notification No. 59/87 claiming the goods to be Electric Motors Flame proof. He, however, stated that modified this claim for asses .....

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..... the order of the ld. Lower Authority is sustainable in law. The appellants have shifted their stand in regard to re-classification of the goods and at this stage they wanted to go back again to the claim under the original classification that was sought i.e. Tariff sub-heading 8501.33 read with Notification No. 59/87, claiming the goods to be merely Electric Motor. The ld. Lower Authority in his .....

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