1997(05)LCX0072

IN THE CEGAT, COURT NO. II, NEW DELHI

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

SUPREME ELECTRONICS

Versus

COLLECTOR OF CUSTOMS, NEW DELHI

Final Order No. C/1217/97-B2, dated 20-5-1997 in Appeal No. C/1896/91-B2

Advocated By : Shri Naveen Mullick, Advocate, for the Appellant.

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

[Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against order-in-appeal dated 18-2-1991 of Collector of Customs (Appeals).

2. The appellant has imported a consignment of springs. These were assessed to duty under 8527 as part of Tape Deck Mechanism. Subsequently a demand notice was issued intimating, that springs are general purpose items and, therefore, would be classifiable under 7320.90. Collector (Appeals) while confirming classification under 7320.90 held that correct rate under Notification No. 86/86, dated 17-2-1986 would be 150% only as against 160%. Arguing for the appellants, ld. Advocate submits that even while assuming goods were classifiable under 7320.90 the correct rate would be 150% under Notification Nos. 62/86 and Notification 86/86 is not relevant.

3. Ld. DR agrees that relevant Notification No. is 62/86.

4. We have heard both sides. So far as effective rate of duty goes both sides agree that 150% is the correct rate of duty and that springs are a general purpose item classifiable under 7320.90. We, therefore, do not find any merit in the appeal and we uphold the order of Collector (Appeals) in regard of classification. Ld. DR agrees that correct Notification would be 62/86 and, therefore, effective rate of duty would be 150% only.

5. Appeal disposed of in these terms.

Equivalent 1997 (95) ELT 85 (Tribunal)