9911796707
TMI Blog2000 (1) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. [Order per : G.R. Sharma, Member (T)]. - The Collector has filed this appeal being aggrieved by the decision of the Collector (Appeals). The Collector (Appeals) had in his order observed that "I find that the department has not given any ground for changing the classification of the respondents' goods except for saying that once the respondents have themselves claimed their goods as parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alves, dies, punches etc. They filed a CL effective from 29-3-1990 claiming classification of the half collets for engine valve under chapter heading 7318.90 and for dies and punches under chapter sub-heading 8207.00. The respondents also claimed the benefit of Notf. No. 217/86, dated 2-4-1986. On examination of the CL, the department alleged that the half collets engine valves are meant for I.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chapter heading 84.09.00 in their CL; that however, the department after scrutiny and verification directed them to classify their product under chapter sub-heading 7318.90; that at the insistence of the department, the assessee amended CLs which were approved by the proper officer; that there was no violation of any provision of rule, the duty was paid at the time of clearance of the goods in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Rules of interpretation of the Schedule to CETA, 1985; that a product which has acquired the essential character of finished goods is to be included in the heading pertaining to the finished goods. He, therefore, submits that half collets for engine valves have appropriately been classifiable under chapter sub-heading 8409.00 as part of the I.C. Engine valves. Ld. SDR, therefore, prays th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Cotspun Limited. In the instant case, the CLs were approved up to 22-10-1990. The respondents have not shown before us any approval by the subsequent date. We find that there is some force in the contention of the ld. SDR. Having regard to all the facts and the circumstances of the case, we hold that the goods shall be classifiable under chapter sub-heading 8409.00. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
