1983 (11) TMI 318

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..... on for decision in this appeal originally filed as a revision application to the Government of India is classification for the purpose of Customs of `Weld-on-parts and claims of M.I. thermocouples imported vide B.E. Cash No. 990D, dated 17-5-1978 W.B. No. 24620234, dated 25-4-1978 - whether they should be classified under Heading 90.23(i) read with 90.29(i) or 90.28(iv) as claimed by the appella .....

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..... .M. Gujar, Additional Manager of the appellants represented the appellants and explained the function of Thermocouples, the weld-on-part and the clamps. During the arguments, Shri Gujar gave out that the appellants did not seriously press their claim or appeal in respect of clamps and confine the same only to weld on parts. It was given out and not disputed by the other party that weld-on-parts ar .....

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..... the case being parts or accessories suitable for use solely or principally for thermometer and the thermocouple would fall under Heading 90.29(1)/90.23(1). As to the Appellate Collector s reliance on Rule 3(a) of the Rules for Interpretation of the First Schedule to Customs Tariff Act, 1975, the said Rule is attracted only when the goods are prima facie classifiable under two or more headings. In .....

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