1983 (9) TMI 276

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..... dent. ORDER The Revision Application dated 24-9-1981 against Order No. C. 3/231/80, dated 23-3-1981 passed by the Appellate Collector of Customs, Madras has been transferred by the Government of India to the Tribunal for disposal under Section 131B(2) of the Customs Act, 1962. 2. A consignment of fuses was assessed under 85.18/27(5) and to additional duty at 35% under Item 23A(4) vide Bill .....

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..... . Shri Jayaraj cited order No. B-431/83, dated 23rd May, 1983 which came to the finding that fuse links cannot be classified as porcelainware for purpose of Countervaiting duty goods, he wanted the ratio of this decision to be applied to the present case. Shri Unnikrishnan sought to make a distinction between the Tribunal order cited above and the present case by pointing out that Item 23B covered .....

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