EMBARKATION HEADQUARTERS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS revision petition filed by Embarkation Headquarters on behalf of Ordnance Factory, Bhandara to the Government of India has been received as an appeal to the Tribunal under the provisions of Section 131B(2) and has been taken up today for disposal as such.

(2.) SHRI Paramaswamy, Works Manager of the said Ordnance Factory, appeared today for the appellants whereas Department was represented by Shri A.K. Derashri, SDR.

(3.) THE appellants' representative pointed out that the lower authorities erred in treating the, imported goods as parts or components of domestic refrigerator by assessing it to duty under Tariff Item 72(5) of the Customs Act, as then prevailing. He pointed out that the subject parts had been imported by them for their compressor which is known as turbo compressor with 620 Horse Power and was thus an industrial refrigeration plant, used in their factory for manufacturing explosives, and as such the imported item ought to have been treated as component parts of the machinery, as contemplated by Tariff Item 72(3).