TMI Blog1983 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... s revision petition has been received as an appeal in the Tribunal by virtue of provisions of Section 131B of the Customs Act and is being disposed of as such. 2. On the appeal being taken up, we find no representation by the appellant nor any request for adjournment, although we find that notice for hearing for 6-4-1983 was sent on 15-2-1983 by registered post. Presuming this notice having been duly served and finding not only failure to turn up for hearing, but even requisition for certain documents has also not been complied with, we decide to proceed with the appeal exercising our discretion under rule 20 of the Customs, Excise Gold (Control) Appellate Tribunal (Procedure) Rules, 1982. For the Revenue, Shri K.V. Kunhikrishnan, appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty under heading 68.16 and charged to 100 per cent customs duty as against 60 % leviable under Tariff Entry 84.65. This plea of the party, we find is fully supported from the Bill of Entry which is common for both types of goods; inasmuch as whereas both categories have been described as Spares for Turbosets, carbon rings have been assessed under Entry 68.01/16, whereas Labyrinth rings have been assessed for the purpose of customs duty under Entry 84.65. In the Invoice, both set of books have been described as Spares for Turbosets. 6. There is no indication in the impugned order that description given in the Invoices by the foreign buyer was not acceptable. In the note submitted with the appeal, the function of both sets of rings is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly described as falling under Item 84.65, there is no justification; the view that merely because the other set of goods is made of carbon, they are to be taken out of the specified description of machinery parts , and go under the wide general description as Mineral articles not elsewhere specified . 8. We also feel that such an interpretation would lead to absurd results because parts of machinery may be made of different matters, such as, steel, iron, graphite, nickel and other metals but their classification as the numerous entries under Tariff Item 84 indicate, is with reference to their nature namely, as parts of machinery, and not with reference to the material of which they are made of. 9. We, therefore, deem it a fit case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ster, of cement, of asbestos, of mica or of similar materials. Carbon is a mineral substante and articles of carbon, such as carbon rings in question do fall under headings in Chapters 1 to 67 and 68 to 100 of the Customs Tariff Schedule. Therefore, the carbon rings fall within the description articles of other mineral substances, not elsewhere specified or included . 11. This position holds goods even if the carbon rings are held to be parts of machinery. This is because of the statutory Chapter Note 1 (a) to Chapter 84 to which reference was made earlier. In the result, I am of the view that the carbon rings in question have been correctly classified under Heading No. 68.01/16(1). The appeal thus fails. EDITOR S COMMENTS Keeping ..... X X X X Extracts X X X X X X X X Extracts X X X X
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