TMI Blog1986 (6) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... hy, Member (J)]. - The issue that arises for decision in this appeal is as to whether the Incoloy 800 Tubes of two different sizes said to be required as spares for a Reformed Gas Boiler are assessable to duty in terms of item 73.17/19(2) or Item 73.17/19(l)(iii) or Item 84.01/02 of the 1st Schedule to the Customs Tariff Act, 1975. 2. While the Asstt. Collector had held the goods to be Tubes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ". 5. Following the ratio of our aforesaid decision, the goods in this appeal can come within the ambit of Item 73.17/19(l)(iii) only and not Item 73.17/19(2). Item 84.01/02 cannot apply when Item 73.17/19(l)(iii) specifically applies. 6. While duty was chargeable at 60% ad valorem in terms of Item 73.17/19(l)(iii) at the material time, it was to be assessed at 40% ad valorem under Item 84.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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