9911796707
TMI Blog1999 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... : J.H. Joglekar, Member (T)]. These two appeals are filed by the same appellant and relate to the same issue. These are therefore being disposed of vide a single common order. 2. The appellants purchased a Dredger from the Kandla Port Trust, which was earlier imported in 1962 on payment of appropriate duty of Customs for the express purpose of breaking up. They filed C.L. claiming classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the benefit of third Notification No. 174/87-C.E. also. He upheld the classification and the rate of duty as adopted by the Assistant Collector in the follow up adjudication order dated 8-2-1989. The Assistant Collector confirmed the resultant demand for differential duty which was also upheld by the Collector (Appeals) vide his order dated 13-9-1989. The present appeals are against these two o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propriate duty. As far as this condition is concerned, his claim is correct. However, in column No. 2 of the Notification, the heading or sub-heading of the waste and scrap to which the benefit goes is shown as 7302.10 and 7203.20. These entries at the material time no doubt covered waste and scrap of iron. However, at the material time the tariff contained a specific sub-heading for goods and mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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