9911796707
TMI Blog1983 (8) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... s observed by the Collector of Customs (Appeals) or under Heading 84.10(1) C.T.A. read with Notification No. 350/76, dated 2-8-1976 as amended by Notification No. 30/77, dated 9-3-1977 and 176-Cus., dated 8-8-1977. 2. Appellants by B/E No. D-427, dated 9-8-1978 ex-ss-Vishwa Karma imported shaft forgings. The goods in the invoice were described as, Shaft forgings - Shaft for Compressor parts - 1. Pump shafts drawing 31821100105 and Intermediate shaft. At the time of clearance from Customs, the goods were classified as castings and forgings under Heading 73.33/40 CTA read with Customs Notification No. 254/6 @ 60% Basic duty. The Appellants applied to Asst. Collector of Customs for refund inter alia claiming classification of the goods unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable under Heading 84.10(1) of the CTA, 75. They also claim that they are eligible for concessional assessment in terms of the then Customs Notification 350/76, dated 2-8-1976 as amended by Notification No. 30-77, dated 9-3-1977 and 176-Cus., dated 8-8-1977. This notification provides for assessment of component parts at the same rate of duty applicable to article for which these parts are meant on certain conditions. 4. At the hearing of the appeal Shri V.P. Gupta, Sr. Engg. represented the appellants. Shri K.V. Kunnikrishnan, JDR represented the respondent Collector. Shri V.P. Gupta submitted written arguments and reiterated the grounds set out therein. It was submitted that the goods were correctly classifiable as component parts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants have filed the documents in support of the new contention but we are afraid that this is not proper stage or time for doing so. The notifications relied on by the appellant granted concessions only on fulfilment of certain conditions. We think that this is not the proper stage or time when we should examine whether the conditions stipulated in the notification have been fulfiled. In view of the foregoing we are not inclined to entertain new contention raised by Shri Gupta at the hearing and in his written arguments. 6. After this contention is excluded the appellants cannot get any relief on original claim on the ground that the imported goods are component parts of the compressor, because appellants themselves admitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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