TMI Blog1987 (3) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ills Ltd. had filed a revision application to the Additional Secretary, Government of India, Ministry of Finance, New Delhi. The said revision application stands transferred to the Tribunal in terms of the provisions of Section 131B of the Customs Act, 1962. 2. Briefly the facts of the case are that the appellants had imported Spare Rotor for water ring vacuum Pump (2 Nos. Impeller, 2 Nos. Shaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants. The appellants vide their letter No. FSP/CL50/6813 dated 23.12.87 have intimated that the matter may be decided on the basis of their written submissions. Shri J. Gopinath, the learned S.D.R. who has appeared on behalf of the respondent has stated that the lower authorities had correctly assessed the Impeller under heading 84.11(1) and the Shaft under heading 84.63. He states that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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