Factual scenario needs to be numbered in brief.
Appeal filed before the Collector Appeals did number bring any relief to the assessee.
The main ground which appears to have been pressed before the Tribunal by the assessee was that the Karbate Tubes which are made of artificial graphite cannot be classified under tariff heading 68.15, as according to it, same applies only to natural graphite.
An order was passed by the Assistant Collector of Customs Appraising Group III classifying the goods under Chapter heading 68.15 and sub headings 6815.10, whereby the demand raised by the Appraiser was companyfirmed.
As there was difference in view between two members of the Tribunal, the matter was referred to a larger Bench which by the impugned order dated 24.11.1997 held that the goods were rightly classified under Chapter 68 and number Chapter 84.
Matter was carried in further appeal before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi in short Tribunal .
Orders were placed by the assessee on a foreign manufacturer for supply of 14700 Karbate Tubes which were supplied during April and July, 1992.
ARIJIT PASAYAT, J. In this appeal under Section 130 E of the Customs Act, 1962 in short the Act , the only question that falls for adjudication is whether Karbate Tubes made of artificial graphite impregnated with Phenolic resin which are parts of Heat exchangers are classifiable under Tariff Item sub heading 6815.10 in First Schedule of the Customs Tariff Act, 1975 in short Tariff Act as held by the Revenue, or under sub heading 8419.50 as claimed by the assessee importer.
