1988 (4) TMI 60

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..... gs. They are more popularly known as "Single Row Tapered Roller Bearings". In the manufacture of the said products they are required to use rings of various sizes. Since they have to import the same, they are importing them under an import licence issued by the Joint Chief Controller of Imports and Exports. It has been mentioned in the petition that they are importing the same in a rough form and .....

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..... tor of Customs, Bombay, assessed under the same Tariff Item, namely No. 84.62(3) similar rough forged rings imported by the petitioners in February, 1982. It is this decision of the respondents that is the subject-matter of this petition under Article 226 of the Constitution of India. 3. It has been urged by Mr. Korde, the learned Advocate appearing in support of the petition, that the second re .....

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..... ts in fact preferred two appeals, being Appeal Nos: CD(SB)(T)571 and57lA/82(B), to the Customs, Excise Gold (Control) Appellate Tribunal, New Delhi, which were dismissed by a majority judgment of the Tribunal. As far as the petitioners and the present products are concerned, the view that the products in question fall under Tariff Item No. 73.15(1) has become final. The authorities under the Cus .....

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