9911796707
TMI Blog1983 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : G. Sankaran, Member (Technical)]. - The captioned appeal was initially filed by the appellants before the Central Government as a Revision Application and has come on transfer to the Tribunal under the provisions of Section 131-B of the Customs Act, 1962 for disposal as if it were an appeal presented before it. 2. The simple issue arising for decision in the present appeal is the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities and they have come up in revision before Central Government, which proceedings have come to us on transfer under the provisions of Section 131-B of the Customs Act, 1962 for disposal as if it were an appeal presented before us. 3. The contentions in the Revision Application (Appeal) are the same as those urged before the lower authorities. The appeal was heard on 19-4-1983 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustrial articles, such as Pots, bowls.......sight holes and gauge glasses........." He also submitted that no evidence had been produced by the appellants, apart from the affidavit as to the use of the goods, regarding the special nature and design of the goods. 5. We have carefully considered the submissions of both the parties. In our view there should be no room for any doubt or dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... special nature and can be used only with and as parts of boilers, the statutory note referred to above makes it clear that the gauge glasses would fall within heading No. 70.21. If support was needed for this conclusion - we do not think that there is really any need to look for any support - the Explanatroy Notes to the CCCN under heading 70.21 referred to by the Departmental Representative clin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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