1997(06)LCX0129

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri S.L. Peeran, Member (J) and Shiben K. Dhar, Member (T)

SOUTHERN PETROCHEM. INDUS. CORPN. LTD.

Versus

COLLR. OF CUS., MADRAS

Final Order No. C/1126/97-B2, dated 3-6-1997 in Appeal No. C/1137/89-B2

Advocated By : None, for the Appellant.

 Shri S.N. Ojha, JDR, for the Respondents.

[Order per : S.L. Peeran, Member (J)]. - This appeal arises from the order dated 17-1-1989 passed by the Collector of Customs (Appeals) who held that the impugned goods are carbon neck bushes which are parts of recycle solution feed pump and classifiable under Tariff Heading No. 6815.10, CTA/CET Heading No. 68.07 read with CEN 96/86, dated 10-2-1986 as amended as claimed by the appellants. He has however, rejected the appeal of the appellants claiming the benefit of Notification No. 69/87 in view of the exclusion of goods falling within Heading No. 84.13 CTA from Heading No. 98.06 in terms of Notification No. 132/87, dated 1-3-1987.

2. The appellants have requested to decide their case on merits.

3. Ld. DR submits that there is no merit in the appeal in view of the exclusion of goods under proviso to (xii) of Notification No. 69/87-Cus., dated 1-3-1987.

4. We have carefully considered and perused the Notification No. 69/87-Cus., dated 1-3-1987. Under the proviso to (xii) of the said Notification, it excludes the goods which are millstones, grindstones or other articles specified in Chapter 68 from the purview of the said notification. In view of the specific exclusion of the goods falling under Chapter 68, the benefit of Notification No. 69/97-Cus. cannot be extended. In that view of the matter, there is no merit in the appeal and the same is rejected.

Equivalent 1997 (94) ELT 683 (Tribunal)