TMI Blog1999 (3) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... g 84.07 or 84.08 which are respectively for spark-ignition reciprocating or rotary internal combustion piston engines. The Assistant Commissioner did not accept this classification. He classified the rubber buffer under Heading 4016.99, nylon rings under Heading 3926.90 and overhaul kits by applying Section 19 of the Act under Heading 8485.90 at the rate of 50% duty and classified spring under 7320.90 and shaftseal, oil and others under Heading 8485.90. On appeal from this order the Commissioner (Appeals) confirmed the classification except for nylon rings which he said should be classified under the appropriate head. Hence these appeals. 2. Oral arguments before us were made by Mr. Jitendra Shah, partner. The arguments made before us wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies but non recorded FORFEITURE OF RIGHTS??? Therefore as prayed before Hon. Court of Honour what is accrued be disbursed has to be proclaimed on application of rules of Law, and time being in force. Therefore being this importer PREVENTED on ACCRUAL OF BILLS of ENTRY on the same count CERTIFICATE OF ASSESSMENT with constitutional classification of the FIRST SCH. and on examination and direction of the BOARD to PREVENT clearances is habitual and with use of force on such direction C/V-30(4) CCU/97-98, dated 3-6-1998 and follow up on 5-6-1998 and 8-6-1999 as recorded at Sahar Cargo Complex and Sahar Airport Police Station, use of FORCE is imminent of the department, the matter rest upon NCs cross recorded before Law and Legal Authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protected under Section 14 bills of entry format and under Section 19 rules of Law format we shall have efficacious remedy from the drawn statement of the Revenue Tribunal -treasured fund, property and said unclaimed with Tribunal orders. 3. We have therefore referred to the submissions made in the memorandum of appeal. The first ground in the appeal is that the order of the Assistant Collector had been passed in contravention of the principles of natural justice because the appellant was not heard. However, the Assistant Commissioner records in his order that the appellant was represented at the hearing and that he considered the arguments and there is no specific averment in the appeal that this is not the case. It cannot therefore be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in accordance with the import tariff, not of the Customs Tariff Act and such classification is governed by the general rules for the interpretation of that tariff. The classification of the goods therefore would have to be done by reference to these rules, particularly Rules 3(a), (b) (c). This is clear from Rule 2B which provides for application of rule or in determining classification of goods consisting of more than one materials or substance. We do not have the details of the goods of which overhaul kits are composed and are unable to give any conclusion. The classification of goods will have to be made by the Assistant Commissioner with reference to the goods of which these kits are made by reference to these rules. A speaking orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
