of internal companybustion engines do number fall within the language of Entry 34 A and there being numberother specific entry, the residuary Entry 68 was attracted.
The assessees companytention has been upheld by the Customs, Excise and Gold Control Appellate Tribunal hereinafter called the Tribunal by the decisions impugned in these appeals.
The assessees had applied for refund of C.V. duty charged from them on the ground that the goods having been classified as parts of internal companybustion engines for the purposes of basic customs duty, they companyld number be charged to C.V. duty under Item 34 A which referred to parts of motor vehicles.
The learned companynsel for the assessees supported the view taken by the Tribunal.This has been the companysistent view of the Tribunal as can be seen from the orders passed in various matters from time to time.
The companytention of the assessees having been upheld by the Tribunal, the Revenue has companye in appeal before us.
The short question involved in the present appeals is whether parts such as pistons, gaskets, etc.
are assessable to C.V. duty under the old Tariff Entry 34 A as is companytended by the Revenue or they fall within the residuary Entry 68 as is urged by the assessees.
