9911796707
TMI Blog2001 (7) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... which were high cost items due to the high precision and specific dimensions, they were claimed to be not commercial standard C-Washers and Rivets in general use and Drawings were produced before the lower authorities. They were claimed to be correctly classified under 8538.90 of Customs Tariff and eligible for benefit of Notification 64/95 and 84/94. 2. (a) The original authority found - In these 8 cases, it is seen that the C. Washers and rivets were assessed as part of switches and benefit of exemption Notification 64/95 or 89/94 had been given. As already printed out in the provisional demand letters screws, washers, rivets etc., are to be classified as parts of general use in view of Section Note 2, to Section XV of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out by the Original Authority, the notification against which these were allowed clearance at concessional rate of duty does not mention Chapter-73 or any other Chapter of Metal so as to cover these general use items for the purpose of levying duty at concessional rate. I, therefore, see no reason to interfere with the findings in the impugned order. The appeal is dismissed devoid of merit. 3. The present appeal was placed for hearing, when the appellants did not appear but requested for a decision on basis of the material in appeal paper book. The DR reiterated the findings of the lower authority. We have considered the matter and find - (a) Classification of Parts of General Use is governed by Section Note 2 to Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cates have been submitted by the appellants along with specific drawings to show that these are parts of electrical switches. The item was being imported for two decades and therefore it should have been established as to what was the change in the item, which has necessitated the change in its classification; this is not borne out by the findings of the Lower Authorities. Therefore we are not able to come to a conclusion, whether the item is part of general use of iron and steel or a specific part of electrical switches, which, if so, has to be classified under Chapter 8538.10 and or 8538.90 as the case may be. The orders of the Lower authorities cannot be upheld. 4. In view of our findings herein above, we would set aside such order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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