1983 (12) TMI 308

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... question for decision in this appeal, originally filed as a revision application to the Government of India is whether Piston Rings and Rider Rings (Carbon Rings) imported by the appellants by B.E. Cash No. 3077, dated 8-8-1978 Ex. s.s. Vishva Amitabh (Item 1 the Bill of Entry) should have been classified under Heading 90.24(1), as claimed by the appellants or under Heading 85.18/27(1) as done .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ality is required for the proper running of the Boiler and Turbine as well. Air Compressors for which the spare Carbon Rings have been imported are one of the essential auxiliaries of the Thermal Unit and as such form part of power plant and hence the assessment of the spare parts under Heading 90.24(1). 4. Shri. O.P. Poplai, Advocate, for the appellants and Shri. Rakesh Bhatia, S.D.R. were hea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellants have themselves said that the parts are accessories of Air Compressors and if Air Compressors might be used in the appellants unit would not mean that parts of Air Compressors should be classified with that of the unit. The appellants have failed to make out a case justifying classification of goods under Heading 90.24 or 90.29. Therefore, no interference in the order passed by the lower .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X