1987 (12) TMI 291

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..... er (T)]. - The bench first took up the application for condonation. As the Learned SDR had no objection to the condonation, we condoned the delay and proceeded to hear the appeal on merit. 2. The Learned Manager Mr. Srivastava who appeared on behalf of M/s. BHEL said that this matter is already covered by the decisions of this Tribunal in order Nos. 496/87-B2 and 497/87-B2 both dated 15-4-19 .....

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..... ore appropriate for goods which have been described not as machinery parts, but only as rough forgings, though they have the profile and the essential characteristic of the finished part. These goods as they arrived in India, would not be able to fill the role of component parts of steam turbines. Only assessment under 26AA is appropriate for CV duty. 4. I direct accordingly. - - TaxTMI - TMI .....

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