1983 (9) TMI 299

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..... ikrishnan, D.R., for the Respondents. ORDER The short question for decision in this appeal, originially filed as a revision application to the Govt. of India is whether Compound ball and roller bearing valued at ₹ 8,143/- c.i.f. should have been classified under Heading 84.62(1) of the CTA as claimed by the appellants or under Heading 84.62(2) of the CTA as done by the lower authorities. .....

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..... ities were in error in relying on the interpretation Rules and ignoring this tariff advice. He also relied on the decision of the Collectors' Conference given at page 6 of the Customs Tariff Guide (First Edition). 4. The hearing of the appeal was first fixed for 21st Sept., 1983 and was then adjourned to 26th Sept., 1983. On 26-9-1983, Shri K.V. Kunhikrishnan, representing the respondent rai .....

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