TMI Blog1995 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. When the matter was called, none was present for the respondents. The notice to the respondents has been duly served by the jurisdictional Collector for which the photo copy of receipt is on record. We have heard Shri K.K. Jha, ld. SDR on the application for condonation of delay of one day and also note that the supplementary appeals had been filed to satisfy the procedural requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 CET. The jurisdictional Assistant Collector of Customs rejected their claim, but on an appeal, the Collector (Appeals) held in their favour that the engine bearings are correctly assessable under Item 68 CET. 3. We have heard Shri K.K. Jha, Ld. S.D.R., who submits that the case is sequarely covered by the precedent decision of the Tribunal in its final Order No. 378-386/88 B2 dated 28-7-1988 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er paras. Hon ble Delhi High Court in the case of Indian Aluminium Cables Ltd. v. Union of India and Others reported in 1982 (10) E.L.T. 476 has held that ISI specifications are relevant only for the quality of the goods but do not change the name of the goods. In the case of Indian Aluminium Cables Ltd. v. Union of Inida and Others reported in 1985 (21) E.L.T. 3 the Hon ble Supreme Court has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the bearings imported by the appellants are thin walled bearings. Accordingly, we hold that the bimetal bearings imported by the appellants are thin walled bearings. Accordingly, we do not find any merit in the appeals. The appeals are dismissed." 5. The ratio, we find, is fully applicable to the facts of the present case and follwoing that ratio, we find a lot of substance in the Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X
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