NATIONAL ENGG. INDUSTRIES LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE Revision Application dated 4 -2 -80 against order -in -appeal No. S/49 -781/79 Air dated 10 -8 -79 passed by the Appellate Collector of Customs, Bombay, has been transferred by the Govt. of India to the Tribunal for disposal in terms of Section 131B(2) of the Customs Act, 1962.

(2.) A consignment of rolled steel rings was imported and assessed under heading 73.33/40 vide B/E Cash No. 726 dated 14 -7 -78. Re -assessment was claimed under heading 84.62(1) with consequential refund but was rejected by the Assistant Collector since no catalogue was produced but drawing were supplied which could not be allocated to the goods imported. The Appellate Collector also could not connect the drawings with the invoice and found that the documents did not indicate that the goods were semi -finished components of bearings. Since classification declared at the time of importation was 75.33/40, and the goods were also out of Customs charge, the claim could not be verified at this stage and he rejected the appeal as having no merits.

(3.) THE Appellants contended in the Revision Application that they had to classify the goods under 73.33/40 as their earlier appeal for classification under 84.61(1) had been rejected by the Assistant Collector. While admitting that the drawing number is not mentioned in the invoice, they enclosed a copy of the indent and acceptance of the party which indicates the drawing numbers which can now be co -related. The goods are semi -finished rolled steel rings for producing taper roller bearing races haying more than 85 mm bore diametre. In terms of Rule 2A of the Customs Tariff, the goods having acquired the essential characteristics of the finished products. Since these goods have acquired the essential characteristics in respect of size, composition and shape of the taper roller bearing, the consignment is assessable to duty under heading 84.62(1).