TRACKPARTS OF INDIA LIMITED Vs. COLLECTOR OF CUSTOMS CALCUTTA
SUPREME COURT OF INDIA
TRACKPARTS OF INDIA LTD.
COLLECTOR OF CUSTOMS, CALCUTTA
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(1.)These appeals have been filed against the judgment and order dated 24-11-1993 passed in As. Nos. C/1997-1999/86, C/239-243/88-B2, C/2699- 2700/88-B2, C/2003/89-B2, C/1462/90-B2 and C/486-500/93-B2 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal"). Before the Tribunal the question was whether goods imported by the assessee firm described as "raw material unmachined, unhardened grouser shoes rolled steel sections" are classifiable under heading 7228.70 as steel sections under the Customs Act as held by the authorities or under Heading 8708.99 of CTA of 1975 as tractor parts as claimed by the assessee firm. After considering the contentions raised by the parties the Tribunal arrived at the conclusion that the authorities have rightly classified the goods in question as "steel sections" under Chapter 72. It is to be noted that in the impugned order there are certain mistakes with regard to headings mentioned therein.
(2.)At the time of hearing of these appeals, learned counsel for the appellant assessee pointed out that on the basis of discussion, a tariff advice has been issued that unmachined tractor profiles cut to size are classifiable as component parts under Chapter 84. That tariff advice is issued after passing of the order by the Tribunal.
(3.)In this view of the matter, the impugned order passed by the Tribunal requires to be set aside and the matter requires to be re-examined by the tribunal on merits after taking into consideration tariff advice issued by the department. Hence, the order under challenge is set aside, appeals are allowed to the aforesaid extent. There shall be no order as to costs.
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