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TMI Blog1983 (11) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER The question 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 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S/Shri M.K. Varshney, Dy. G.M. and V.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90.23(1). Weld-on-parts imported in 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 classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied weld-on-parts under Heading 90.29(1)/90.23(1).
3. For the foregoing reasons the appellants' claim for re-assessment under Heading 90.29(1) read with 90.23(1) in respect of weld-on-parts is accepted. As to clamps the same having not been seriously pressed is rejected. The appeal is thus partly allowed with consequential refund to the appellants. X X X X Extracts X X X X X X X X Extracts X X X X
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