TMI Blog1993 (8) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... The stay application has been filed under Section 35F of the Central Excises and Salt Act, 1944 for dispensation of pre-deposit of a duty of Rs. 58,133.85. Since we propose to dispose of the appeal itself today on a short point of law, with the consent of the parties, we grant waiver of pre-deposit of duty pending appeal. 2. The appeal is directed against the order of the Collector of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pass under which .the goods were received and they had given the declaration as Electric motors for the goods i.e. the tariff sub-heading under 8501.00. The learned Counsel also drew our attention to the declaration filed by the appellants under Rule 57G before the lower authority and pleaded that in the declaration they had shown electric motors as input under Tariff Heading 85.01. He pleaded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht in as inputs before acknowledging the receipt of the declaration. In the present case, the gate pass showed the heading of the valve actuators as 85.01 but the fact remains that the same was not described as electric motors. Electric motor is a well defined article and valve actuator is an article formed by having a motor with gear arrangement. Valve actuators are not known in the trade as Elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not fully show as to the date of filing of the said declaration and whether it would cover the period in question. We, therefore, hold that in case this declaration is acceptable for the relevant period having been filed before the receipt of the goods declaration for actuators filed showing the Tariff Heading 85.43 should be considered adequate for the purpose. In case, however, if such decl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
