TMI Blog1982 (12) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... [Shri S. Venkatesan, President; G. Shankaran, Member (T) and Shri S.D. Jha, Member (J)]. - This is a Revision Application filed under Section 131 of the Customs Act, 1962 before the Central Govt. which stands transferred to the Tribunal in terms of Section 131-B of the said Customs Act and is to be disposed of as if it were an Appeal. 2. The question falling for decision in the case is regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orem (Auxiliary duty). The basis for making this claim is that the goods fall within the purview of the concessional rate of duty of 60% ad valorem (Basic duty) under Sl. No. (vi) of Govt. of India, Minister of Finance (Deptt. of Revenue s notification No. 172-Cus, dated 8th August, 1977. The Assistant Collector of Customs, Madras rejected the Appellant s claim as unsubstantiated on the ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi submitted that the imported goods are parts of relays and are not relays by themselves. In response to a query from the Bench, he stated that the imported parts could be used for Electrical Circuits upto, below or above 100 volts and with some modifications, for current pressures even exceeding 10 ampares. He stated, however, that he was not in position to produce documentary evidence in suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule. The dispute is limited to the applicable rate of duty. The question turns on the applicability of Customs Notification No. 172 of 8th August, 1977. This notification covers, among others, sub-heading No. (1) of Heading No. 85.18/27. In accordance with the notification goods falling under this sub-heading, other than those specified in the corresponding entries in Col (4) of the Table annexed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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