INDIAN TELEPHONE INDUSTRIES LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE Revision Application dated 24 -9 -1981 against order No. C. 3/231/80 dated 23 -3 -1981 passed by the Appellate Collector of Customs, Madras has been transferred by the Government of India to the Tribunal for disposal under Section 131B(2) of the Customs Act, 1962.

(2.) A consignment of fuses was assessed under 85.18/27(5) and to additional duty at 35% under item 23A(4) vide Bill of entry No. Air D415/ 9 -4 -79 and a refund claim was filed on 17 -10 -1979 on the ground that the goods are not chargeable to C.V. duty. This was rejected since the goods imported arc fuse links and have been amplified as "made of glass" in the triplicate copy of the Bill of Entry forwarded with the claim and no evidence has been produced that they are not made of glass; hence levy of C. V. duty in terms of customs Notification 362 dated 2 -8 -1976 is in order. The Appellate Collector also rejected the appeal as unsubstantiated since no documentary evidence was forwarded.

(3.) IN the present application it is stated that as per the exemption under Govt. of India notification (number not cited), the goods should be assessed at 8% under 68 C.E.T. and the excess duty should be refunded Shri Jayaraj cited order No. B -431/83 dated 23rd May, 1983 which came to the finding that fuse links cannot be classified as porcelainware for purpose of C.V. duty goods, he wanted the ratio of this decision to be applied to the present case. Shri Unnikrishnan sought to make a distinction between the Tribunal order cited above and the present case by pointing out that item 23B covered chinaware and porcelainware whereas item 23A covered glass and glassware.