9911796707
TMI Blog2000 (4) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents despite notice just as there was no representation on 24-11-1999, 28-12-1999 and 7-2-2000 despite notices served. Therefore, we heard ld. DR Shri S. Sudarsan. 2. The appeal is against Order-in-Appeal of No. 2435/90, dated 7-12-1990 of Collector (Appeals) wherein the order-in-original dated 19-12-1989 confirming duty of Rs. 51257/- had been reduced to Rs. 47,498/-. The issue concerns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a refund claim under the Act, and that 12 items were used for transmission of power and hence to that extent the order impugned was not correct. 4. We have carefully considered these arguments and records of the case. Against the order-in-original, the importers appealed to the appellate authority viz. Collector (Appeals) challenging the order on classification and claming consequential relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the Custom House seeking implementation of the consequential relief at best by a letter. There would have been no need to claim a formal refund under Customs Act, 1962, as their's was only a request to implement an order-in-appeal and give them consequential relief. By the ld. Collector (Appeals), following the second option, the nature of action to be taken by the original authority does not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11) Brake cam segment (12) Flange cam segment There is no rejoinder form respondents on record despite repeated notices. On a perusal of this list we find that the equipments concerned with transmission of power in the industrial sewing machine as they are parts of a shaft which transmits power or parts of clutch/cam/brake which also are engaged in transmission of power, as even brakes stop th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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