TMI Blog1982 (12) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... e disposed of by the Tribunal as if it were an appeal filed before it. 2. The goods whose classification is the subject matter of these proceedings have been described by the appellants as Spare Parts of Earth Moving Machinery . They were classified under various headings of the Customs Tariff Schedule and charged to the corresponding rates of duty. The Appellants are seeking re-assessment of goods so classified, on the basis that the classification was wrong. 3. At the stage of Original adjudication, as seen from the Assistant Collector s Order-in-Original, the appellants had claimed that the classification of three of the items in the Bill of Entry should be under Heading No. 87.07, as against their Original classification by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The Tribunal observed that the appellants had not even availed themselves of the opportunity of a personal hearing before the Appellate Collector, and had not produced the documents in question at the original or appellate stage. It was not their representative s contention that there was anything to prevent the document being submitted at an earlier stage. In the absence of any satisfactory reason for not submitting the document at an earlier stage, having regard to the objection from the representative of the Department, and as it could not be said that the appeal could not be decided without reference to this document, the Tribunal, under Rule 23 of the Customs, Excise Gold (Control) Appellate Tribunal (Procedure) Rules, 1982, disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Heading No. 84.62, which specifically covered them, showed that there had been due application of mind by the lower authorities. Shri Iyer, therefore, submitted that the classification already made was correct and the appeal should be rejected. 9. The Tribunal has carefully considered the facts and circumstances of the case, and the submissions made by both sides. The parts in question have been described in the invoice as Canter shaft splined , Sleeve main shaft gear , Clutch main shaft slinger , Gear main shaft low and Bushing main shaft gear . The Tribunal considers that the Appellate Collector was right in holding that even though these may be parts for purpose of transmission they are not parts of the engine. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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