JUDGMENT

Thomas, J.-This appeal by special leave is in challenge of an order passed by the Government of India, in exercise of their revisional power under the Customs Act, 1962 (for short the Act ). As per the impugned order Government annulled the order passed by the Appellate Collector of Customs in favour of the appellant on 6.12.1978.

2. Facts are, in brief, these:

Appellant firm has a factory for manufacturing sewing machines and accessories at Faridabad, with an approved capacity for making both domestic as well as industrial sewing machines. Appellate imports components for manufacturing such sewing machines from foreign suppliers. In October, 1977, appellant imported components of industrial sewing machines - "rotating hooks complete with bobbin case", some of which required 1/3 H.P. and the others required 1/2 H.P. for their operation. According to appellant such imported components were dutiable at the rate of 40 per cent to customs duty as per item 84.41 (1) of the Customs Tariff Schedule, and hence appellant was paying customs duty in accordance with it. But the Assistant Collector of Customs (Foreign Post), New Delhi charged higher duty by treating those goods a