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TMI Blog1987 (3) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Harish Chander, Member (J)]. - Mackinnons Forwarding Service, Calcutta had filed a Revision Application to the Additional Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi on behalf of M/s. Dunlop India Ltd., Calcutta being aggrieved from order in appeal No. CAL-CUS-253/1981 dated 15.7.1981 passed by the Appellate Collector of Customs, Calcutta. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Collector of Customs confirmed the findings of the Assistant Collector and had rejected the appeal as unsubstantiated as the appellant did not file any documents before him. Being aggrieved from the aforesaid order the importers had filed a Revision Application which is to be treated as an appeal. 3. A notice of hearing dated 21.1.1987 was sent by registered A.D. post to the clearing agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not taken any care in filing the documents viz. catalogue etc. in support of their claim for assessment under Heading 84.59(2). Shri Gopinath states that sub-heading (2) of Heading 84.59 of Customs Tariff Act, 1975 relates to machines and mechanical appliances designed for the production of a commodity, machinery for treating metals, wood or similar materials for stripping and cutting of toba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of a commodity or machinery for treating metals, wood or similar materials. Accordingly, we do not find any merit in the appeal. We hold that the parts imported for aero tyre retreading machine are assessable under Heading 84.59(1) of the Customs Tariff Act, 1975. We confirm the findings of the lower authorities. The appeal is dismissed.
6. Pronounced in open court. X X X X Extracts X X X X X X X X Extracts X X X X
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