1983 (12) TMI 302

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tta have filed a Revision application dated 26-12-1976 to the Government of India against the Order-in-Appeal No. 2009/76, dated 14-9-1976, passed by the Appellate Collector of Customs, Calcutta confirming the Order-in-Original dated 31-3-1976 of the Assistant Collector of Customs, Calcutta. Briefly, the facts of the case are as below : 2. The appellants have imported `Gleason Blades which wer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, which are manufactured in their plant. He further stated that these `gear cutters cannot be included in the term milling cutters as stated in T.I. 51A(5) of the C.E.T. He further argued that the `milling cutters are for general purpose and not for a specific purpose, as is in the case of the goods imported by them. 4. Shri V.M.K. Nair, Senior Departmental Representative appearing on beha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly, Gear cutting tools are classifiable under T.I. 51A of the Central Excise Tariff. 5. The Bench have considered the submissions made by both the parties and agrees with the Senior Departmental Representative that the goods in question would be assessable to countervailing duty under the aforesaid Central Excise Tariff Item, namely, 51A(5) as it then existed as `milling cutters . The appeal is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X