SAURASHTRA CHEMICALS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) M /s. Saurashtra Chemicals of Porbandar filed revision petition before the Central Government dated 25 -1 -1978, feeling aggrieved by the Order in Appeal dated 24 -12 -1977 passed by the Appellate Collector of Customs, Bombay dismissing their appeal which they have filed against the order of the Assistant Collector of Customs, Bombay passed on 28 -3 -1977. This revision petition has been received as an appeal in the Tribunal by virtue of provisions of section 131B of the Customs Act and is being disposed of as such.

(2.) ON the appeal being taken up, we find no representation by the appellant nor any request for adjournment, although we find that notice for hearing for 6 -4 -1983 was sent on 15 -2 -1983 by registered post. Presuming this notice having been duly served and finding not only failure to turn up for hearing, but even requisition for certain documents has also not been complied with, we decide to proceed with the appeal exercising our discretion under rule 20 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982. For the Revenue, Shri K.V. Kunhikrishnan, appears.

(3.) THE dispute has been raised by the party insisting on appropriate classification of the goods imported by them which are described as carbon rings as covered by Item 1 of the Bill of Entry dated 18 -10 -1976 and which are detailed at Items 1, 2 and 3 of the Invoice, enclosed therewith. The appellant contends that these carbon rings have been described as per Invoice as Spares for Turbosets. They thus plead that such carbon rings being parts of the machinery, have to be classified under B.T.N. heading 84.65 and that the authorities have taken an erroneous view holding that they are classifiable under heading 68.16.