9911796707
TMI Blog1983 (11) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... ication filed before, the Central Government, which under Section 131B of the Customs Act, 1962, stands transferred to the Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2. In this appeal the appellants request that certain goods imported by them should be reclassified and consequential refund given to them. The Appellate Collector while giving relief on some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bill of Entry, namely Shim, Spring, Snubber, Washer, Gauge Adjuster, Head, Switch, Regulator, Ring Set, the appellants state that these are all parts for diesel locomotives for Railways and are therefore correctly assessable under 86.09 CTA as locomotive parts. 4. During the hearing the appellants requested that the valve and strap assessed under 84.06 CTA should be reclassified under 84.61(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We have considered the submissions made by both the sides. 7. In respect of item valve (Sr. No. 4 of the Bill of Entry) it is seen that as claimed by the appellants the valve is specifically covered by Item 84.61(2) CTA. Therefore, we accept the request and order that this item be reclassified accordingly. In respect of strap, however, the claim of the appellant is that this strap will be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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