TMI Blog1984 (6) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... plication before the Central Government which, in terms of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal presented before it. 2. In response to the notice of hearing, the appellants sent a letter dated 26th May, 1984 stating that they would not be deputing their representative for the hearing and requesting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the correct assessment was under Heading No. 87.04/06 (2) and that the differential amount of duty was refundable to them. The claim was rejected by the Assistant Collector. The matter was pursued in appeal but without success. 4. In the Revision Application (the appeal before us), it is stated that the imported packings, rings, seals are identifiable and catalogued parts of Caterpiller-96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough the goods were identifiable parts of vehicle, they were excluded from the purview of Section XVII. The correct assessment was according to the material of which goods were made. He further observed that the packings, rings and seals can be covered by the expression Joints, Gaskets, Washers and the like , since their function was similar. 6. The appellants are claiming classification unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have contended that this by itself would not mean that the goods would be classifiable under Heading No. 39.07. They are classifiable also under Heading No. 84.65 under certain conditions. 7. By application of Section Note 2 to Section XVII, the present goods would stand excluded from the purview of that section under which Heading No. 87,04/06(2) falls. The appellants reliance on Note 1(k) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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