DELHI ELECTRIC SUPPLY Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE captioned appeal was initially filed by the appellants before the Central Government as a Revision Application and has come on transfer to the Tribunal under the provisions of Section 131 -B of the Customs Act, 1962 for disposal as if it were an appeal presented before it.

(2.) THE simple issue arising for decision in the present appeal is the correct classification of gauge glasses for use in Boilers imported by the appellants for their Indraprastha Power Station. The Customs authorities at the Bombay Port assessed the goods to duty under Heading No. 70.21 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff) as "other articles of glass". After clearance of the goods on payment of the duty assessed the appellants filed a claim for refund contending that the correct classification of the goods was under heading 84.01/02 as "Parts of Boilers" on the ground that the gauge glasses in question were specially designed for withstanding high temperature and pressure met within boilers and that the gauge glasses had no other use except as part of boilers. This contention was rejected by the lower authorities and they have come up in revision before Central Government, which proceedings have come to us on transfer under the provisions of Section 131 -B of the Customs Act, 1962 for disposal as if it were an appeal presented before us.

(3.) THE contentions in the Revision Application (Appeal) are the same as those urged before the lower authorities. The appeal was heard on 19 -4 -1983 when Shri J.K. Gupta, Advocate appeared on behalf of the appellants and referring to the affidavit of the Executive Engineer, DESU to the effect that the gauge glasses were imported to be used and have been used as parts of boilers and that they cannot be put to any other use, submitted that the goods in question were nothing but parts of boilers and, therefore, deserved to be classified under Heading No. 84.01/02.