1987 (6) TMI 284

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..... [Order per : Harish Chander, Member (J)]. -The appellants had imported one case spares for NDML Locos vide Bill of Entry Cash No. 836 of 5/6-7-77. The revenue had assessed the same under Heading 73.33/40. The appellants had claimed the reassessment under Heading 84.61(1). Being aggrieved from the order-in-original the appellants had filed an appeal to the Appellate Collector of Customs. The Appe .....

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..... l of the appeal. 3. We have heard both the sides and have gone through the facts and circumstances of the case. We hold that Inlet and Exhaust valves along with spares are parts of Internal Combustion Engine and are correctly classified under Heading 84.06 to CTA, 1975. We confirm the findings of the Appellate Collector of Customs. The appeal is dismissed.
Case laws, Decisions, Judgements, Or .....

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