1986 (12) TMI 248

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..... per : I.J. Rao, Member (T)]. - The appellants imported Tungsten Metal Tips which ware assessed to Customs duty under Heading No. 85.08. Subsequently, the appellants made an Application for refund of part of the Customs duty on re-classification of the goods under Heading No. 81.01(1). The Assistant Collector of Customs rejected the application on the ground that the imported goods were used as .....

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..... goods are not exclusively used in ignition coil only as stated by the appellants in their revision application. He further explained that the tungsten metal tips are used is various other electrical apparatus. Shri Lakshmikumaran, also submitted that the imported tips cannot be used by themselves but had to be used in association with other parts. They were not identifiable parts of any machine an .....

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..... menclature (see Note 1 to Section XV). Most tungsten articles except springs, are in fact classified in Sections XVI and XVII; for example, a complete electric contact falls in Chapter 85, whereas a tungsten plate used to make such a contact would fall within the present heading." 6. This shows that the Appellate Collector did not read the entire explanation. Any way, the Customs Tariff Act is an .....

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