COMMISSIONER OF CUSTOMS, MUMBAI Vs. MONITO ENTERPRISES

JUDGEMENT

(1.) MONITO Enterprises, the respondent to this appeal imported goods declared to be parts of fuel injection pump. The classification of the gods was claimed under heading 84.13. of the Tariff as parts of pumps. Examination by the department of the goods showed that these were initially the goods put up n sets.

(2.) The good were described as "overhaul kit for fuel injection pump." As we have an example, the kit spaco 07185 consisted of following items. One number cleaning towel (paper -wet) in a pouch, plastic knobs; wire set with twisted wire, metal rings, metal parts in one pouch; rubber rings, two composite gaskets, two numbers rubber parts in one pouch; metal part in one pouch. Examination of other kits revealed more or less the similar contents.

(3.) THE importer appealed the latter part of the order. The Commissioner (Appeals) was of the view that the goods being made out of different quantity put up for retail, this should be classified as if this consisted of material components to retain their essential character. He found their essential character to be as gaskets. he therefore classified under 84.90. This is challenged by the department.