2002 (9) TMI 613

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..... Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both the sides. 2. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the goods imported by the respondents were held to be classifiable under Heading No. 8503 of Customs Tariff as parts of valve actuators. 3. The contention of the Revenue in this appeal is that the impugned .....

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..... vers parts suitable for use solely or principally with the machines of Heading 8501 or 8502. Commissioner (Appeals) has decided the classification under CTH 8503 as parts of actuators of Heading 8501. The goods were examined in party's presence. After the detailed discussion the classification under heading 8485.90 as machinery parts was decided. Party paid differential duty under protest and cle .....

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..... ariff, therefore, the parts of the valve actuators are classifiable under Heading 8503 of the Tariff. The Commissioner (Appeals) also relied upon the catalogues produced by the appellant and held that the goods in question are meant to be fitted in their valve actuators. In the present appeal the Revenue had not produced any evidence to rebut the findings of the Commissioner (Appeals). The content .....

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