1999 (4) TMI 152

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..... , for the Respondents. [Order per : S.S. Kang, Member (J)]. - The appellant filed this appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals), Calcutta. 2.  In this case, the issue is of classification of rollers imported by the appellants. The appellants claimed the classification under Tariff Heading 7326.19 of the Customs Tariff as other articles of iron or .....

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..... face carburising, washing surface hardening, heat treatment to achieve hardness, rough grinding, finished grinding and honing to reduce size. He submits that the process of carburising is the addition of carbon to the surface of low carbon steel at high temperature for surface hardening. He, further, submits that unless and until the imported rollers go through the aforesaid processes, they cannot .....

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..... he appeal be allowed. 5. Ld. JDR appearing on behalf of the Revenue, submits that in the invoice and in the Bill of Lading the goods were described by the appellants themselves as finished roller bearings. He submits that even the part number was also mentioned. In respect of clarification given by the supplier of the goods, ld. JDR submits that this letter procured by the appellants after a .....

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..... refore, prays that the appeal be dismissed. 6.  Heard both sides. 7.  In this case, the contention of the appellants is that the imported parts and components are in semi-finished stage and various processes are to be carried out before their use as parts of roller bearings. In the invoice and in the Bill of Lading, the goods, in question, were declared as finished roller bearings even .....

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..... 9.  The appellants relied upon the decision of the Hon'ble Madras High Court in the case of Motor Industries Co. Ltd. (supra). In that case it was admitted that the goods were imported in incomplete or unfinished form whereas in the present case the Bill of Lading and the invoice describe the goods as finished roller bearings. Therefore, the ratio of the decision, relied upon by the appellan .....

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