9911796707
TMI Blog1998 (1) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... per : P.C. Jain, Member (T)]. Briefly stated, the relevant point of the case are as follows. 2. The appellants, herein, imported goods described by them as spares for zinc metal pump . The goods were assessed to duty under Tariff sub-heading 6815.10. Later on the appellants herein claimed refund of duty of Rs. 1,42,981/- claiming classification of the goods under Tariff sub-heading 8413 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Advocate fairly submits that this plea was not taken by the appellant before the lower authority, inasmuch as they themselves did not understand the scope of Chapter 68, and later on they became aware of this by virtue of various Tribunal decisions as under : 1988 (33) E.L.T. 488 (Tribunal) (Albright, Morarji and Pandit Ltd. and Another v. CC, Bombay and Another). 1989 (43) E.L.T. 87 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the decision reported in 1996 (86) E.L.T. 476 (S. C.). He also relies on the Tribunal s judgment in the case of Southern Petrochem Industries v. CC., Madras reported in 1994 (69) E.L.T. 710. The learned SDR, further, makes a submission that if the contention of the learned Advocate for the appellant is accepted, it will make Chapter Note 1(a) of Chapter 84, redundant, inasmuch as by the said not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te only obviously applies to the goods falling under Chapter 68. The goods fall under Chapter 68, if the goods are made of natural graphite, so far as the Tariff sub-heading 6815.10 is concerned. This is well settled, as rightly pointed out by the learned Advocate, from the 3 decisions of the Tribunal cited supra. 10. In view of these decisions, we are of the view that the matter is fit for rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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