9911796707
TMI Blog1983 (8) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... on Application (hereinafter called the appeal) to the Central Govt. against the Order-in-Appeal No. C.3/85/1979, dated 1-11-1979, passed by the Appellate Collector of Customs, Madras, which stand transferred to this Tribunal under Section 131B of the Customs Act, 1962 for disposal, as if it were an appeal presented before it. 2. The Appellants by Bill of Entry No. D-547, dated 9-3-1978 S.S. Jal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Application before the Central Govt. which as already pointed out, stands transferred to this Tribunal to be disposed of as an appeal presented before it. 3. At the date of hearing, Shri S. Sri Raman, Chief Officer Acctt. represented the appellant and Shri K.K. Ajwani, Departmental Representative the respondent Collector. They were heard. 4. The only ground agitated in the appeal before us i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, coils, wires joints, girders, angles, channels other than clotted channels etc. were liable to Basic duty at the rate of ₹ 350.00 per metric tonne and Special Excise duty was chargeable at the rate of 5% of the Basic duty. The invoice description of the goods leaves no manner of doubt that they were shafts and would not fall under sub-items (ii) (iii) but under sub-item (ia) of Tariff I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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