TMI Blog1987 (6) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... on that arises for consideration in this appeal, originally filed as a revision application before the Central Government and statutorily transferred to the Tribunal for disposal as an appeal, is about the classification of what is described in the Bill of Entry as magnetic medium . The Customs House classified the imported goods under Heading 73.33/40 considering the imported goods as articles o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich in turn is used in a slasher, which is a part of textile machine. He further submitted that the powder is made of iron. 3. Shri J. Gopinath, the learned SDR argued that according to the impugned order passed by the Appellate Collector the assessing officer found that there was a part number allotted to the goods. Therefore, these goods should be considered as component parts of a clutch and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vers iron or steel powder . Heading 73.33/40 covers other articles of iron or steel not elsewhere specified . We further observe that since the goods are described as magnetic medium they cannot be considered as a component part. In view of the specific description contained in Heading 73.03/05 we hold that this heading covers the imported goods. We, therefore, allow this appeal. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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