TMI Blog1986 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... originally filed as a revision application to the Joint Secretary, Department of Revenue and now transferred to the Tribunal as an appeal in terms of Section 131-B of the Customs Act, 1962. 2. Questions involved in this appeal are :- (1) classification of goods described as forgings for motorcycles-semi-finished connecting rods forgings for motor cycles and (2) whether c.v. duty is leviabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff Heading 84.06 of the CTA and c.v. duty has also been correctly charged since the imported goods are forgings of aluminum. The Appellate Collector of Customs by his order dated 31-8-1979 upheld the order of the original authority. Now the matter is in appeal before this forum against the impugned order of the Appellate Collector of Customs. On the question of correct classification of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndary articles of aluminium. This proposition, according to the learned consultant, is brought out clearly in Central Board of Excise Customs classificatory letter No. 345/3/79-TRU dated 25-4-1979 wherein it has been stated that the scope of the expression shapes and sections in the Tariff Item 27(b) will not cover articles of aluminium like jars, rings, spoons etc. A copy of this letter is av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clarificatory letter of Central Board of Excise and Customs is misplaced, according to the learned SDR. 5. We have carefully considered the pleas advanced on both sides. On the question of basic Customs duty there being a direct order of the Tribunal as mentioned by the learned consultant for the appellants relating to the appellants themselves and to which order I was a party, we hold that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t fairly clear that the purpose of including the aforesaid expression was to extend the scope of Tariff Entry beyond the extruded shapes and sections which alone were liable to duty under Tariff Item 27 prior to 1977 Budget. Accordingly, the contention of the appellants on the question of c.v. duty is rejected. 7. The appeal is, therefore, partly allowed in the above terms. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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