TMI Blog1983 (11) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... er : A.J.F. D Souza, Member (T)]. - This is a Revision Application dated 24-10-1980 against order-in-appeal No. S/49-389/80-R dated 3-5-1980 passed by the Appellate Collector of Customs, Bombay, which has been transferred by the Government of India to the Tribunal for disposal under section 131B(2) of the Customs Act, 1962. 2. A consignment of Power shovel Parts etc. was imported and assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad elapsed since the consignment was cleared in August 1978 and the importer have not been able to produce the actual premium certificate, the Appellate Collector also rejected the appeal on the second ground. 3. In the present appeal the appellants stated that they totally disagree with the reasoning of the Appellate Collector because (1) Two Insurance Certificates dated 10-4-1980 and 28-7-1980 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the order of the Appellate Collector and argued that according to the scheme of the BTN, spare parts like bearings etc. which are separately mentioned in the Tariff have to be assessed on merits and only such parts as are not specified and usable for a particular machine of the type mentioned in Heading 84.22 can be given the benefit of assessment under that Heading. 5. We agree with the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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