COLLECTOR OF CUSTOMS Vs. RAJASTHAN UDYOG

JUDGEMENT

(1.) BRIEF facts of the case are that the importers/the respondents herein imported diamond gang saw blades which were assessed to duty originally under Tariff Heading 82.01/04 of CTA 1975 read with Tariff Item 51A CET for the purpose of countervailing duty. The respondents herein filed a refund claim claiming assessment of the goods under Tariff Heading 84.45/48 CTA 1975 read with Tariff Item 68 CET. The original authority, namely, the Assistant Collector of Customs, Refund Section, rejected the claim of the respondents. 1.1 On appeal to the Collector of Customs (Appeals), Bombay, the respondents herein succeeded so far as the classification under Customs Tariff is concerned. In other words, the lower appellate authority classified the goods under Tariff Heading 84.45/48 extending the benefit of Notification No. 179/80 -Cus., dated 4 -9 -1980 but rejected the assessment under Central Excise Tariff for the purpose of countervailing duty claimed by the respondents i.e. Tariff Item 68.

(2.) AGAINST the said order the Revenue has come in appeal so far as the classification under Customs Tariff Act, 1975 as well as extension of benefit of Notification No. 179/80 -Cus., dated 4 -9 -1980 is concerned. In so far as the classification under Central Excise Tariff for the purpose of countervailing duty is concerned, the respondents herein have filed the cross -objections under consideration here.

(3.) AT the outset, learned advocate Shri L.P. Asthana for the respondents has not pressed his cross -objections regarding classification of the goods under Tariff Item 68 inasmuch as saw blades are specifically mentioned in Tariff Item 51A(iv).