1987 (4) TMI 273

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.... per : I.J. Rao, Member (T)]. - The appellants imported Scroll Springs under Bill of Entry No. 26737 dated 2.11.1979. The goods were classified under Heading 73.33/40 and the appellants paid duty accordingly. Subsequently, the appellants filed an application for refund of part of the duty claiming reclassification of the goods under Hd. 84.29-CTA on the ground that the imported goods were identi....

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....84.29-CTA. 4. Shri J. Gopinath, Ld. SDR, submitted that even if the imported goods are identifiable as exclusive parts of Flour Mills, they are springs and Sec. Note 1(g) to Sec. XVI read with Note 2 to Sec. XV renders the springs liable to be classification under Hd. 73.33/40-CTA as parts of general use. In this context, the Ld. SDR referred to an Order of the Tribunal in M/s Gordon Woodroffe & ....