TMI Blog1997 (8) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... d by M/s. Garware Plastics Polyester Ltd., the matter relates to the classification of spares for polyester film metallising plant and their eligibility to the benefit of Notification No. 172/89-Cus., dated 29-5-1989. The appellants had imported the spares for polyester film metallising plant and the goods were assessed to duty under Heading No. 9806 of the New Tariff read with Heading No. 8477 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed by M/s. Garware Plastics Ltd. was rejected. 2. The appellants had prayed for decision on merits. 3. Shri S.N. Ojha, JDR reiterated the points made by the Collector of Customs (Appeals) in his order. 4. We have carefully considered the matter. We find that when the goods were sought to be cleared from the warehouse to which they have been properly entered, the original Heading No. 98. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time of bill fo entry for warehouse, the classification had been shown under sub-heading No. 8477.90 which had been changed to Heading No. 9806.00. 5. We consider that in the peculiar facts and circumstances of this case at the time of the clearance, Heading/sub-heading under which the original assessments had been made at port of import was no more in the Tariff and so it is not the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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