1. Shri M.K. Tiwari, Asstt. Foreman of the Ordnance Factory (Ambajhani Nagpur) appears in respect of Revision Application dated 13Lh September, 77 filed before the Government of India against the order dated 28th February, 1977 vide order No. S/49-963/76 GS. The Revision Application is reproduced below: ITC Classification is not agreed to. The stores arc circular sewing.
machine complete with standard accessories. These are correctly assessable under ICT 72 b @ 35%. Thus duty payable is Rs. 11.726.O5P. Excess duty levied amounting to Rs. 8375-75P is therefore refundable. BE forwarded to your GS Section alongwith our claim has been retained by them which may please be claimed for from them and linked at your end. Custom attested invoice, specification to invoice packing list and a set of Instruction manual containing Catalogue are enclosed.
2. We like to observe that when adjudication is sought in appeal, the language should be like a prayer and not issuing order.
3. As far as the classification is concerned, after going through the.
catalogue and the order of the lower authorities we hold that the imported goods were classifiable under ICT 72(b) @ 35% as claimed by the importers and not as assessed. The consequential relief is directed to be allowed within a period of 4 months from the receipt of the order.