TMI Blog1983 (3) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... al, by virtue of Section 131B(2) of the Customs Act, 1962, and is today being taken up and disposed of as such. 2. The appellant had come up against an order passed by Appellate Collector of Customs, Madras on 19-1-1978 whereby he confirmed an order passed by the Assistant Collector, being Order-in-Original No. S25/2844/77, dated 13-10-1977. The subject matter of the classification for the purposes of customs duty on import is, according to Bill of Entry Quartz Crystals Natural Unworked or Worked not mounted . 3. The Bill of Entry is dated 21-2-1977 which indicates that the import was after coming into force of the new tariff operative with effect from 2-8-1976. The party seemed to have claimed classification under Tariff Entry No. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matters. This request was considered but in view of the fact that the appellant company has not even cared to send the copies of the original order in spite of requisition nor any set of documents nor proper paper books for the benefit of all the Members of the Bench as well as Departmental Representative, it was decided to proceed with the matter on the basis of what has already been submitted, in accordance with what Mr. Sachdeva had stated in the beginning. 6. We have accordingly gone through the file of the Revision Petition (now the appeal) and we find that so far as Appellate Collector s order is concerned, his finding that the old tariff will not apply to this import which was made after the coming into force of new tariff, is pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present Tariff which corresponds to the aforesaid former Entry seems to be contained in Entry No. 71.02(5) of the Indian Customs Tariff, as the goods in question can be broadly considered to be falling in the category of : Semi-precious stone cut or otherwise worked . Although the result for the party as well as for the Department will be the same because the rate of duty under this heading as well as the one determined by the Department, namely 38.01/19(1) is same i.e., 60% but nevertheless, the matter falling for consideration of the Tribunal on point of classification must receive its due consideration and applying our full mind, we feel that the subject goods are classifiable, for the purposes of customs duty on import, under Tariff E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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