VENKATACHALA, J.:- This appeal under Section 130-E of the Customs Act, 1962 is directed against the order No. 234/1986-B.2 rendered on 10th April, 1986 by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi - "the CEGAT", in CD (SB)(T) Appeal No. 1933 of 1983 (B-2).

2. Whether there was justification for the CEGAT to classify the article "Granite Press Roll" under Import Tariff Item No. 68.01/16(1) of the 1stSchedule to the Customs Tariff Act, 1975 as it stood prior to its amendment on 28-2-1986, as against its classification made by the Collector (Appeals) under Import Tariff Item No. 84.31 thereof, is the question which needs our consideration and decision in this appeal.

3. The appellant, a Company incorporated under the Companies Act, 1913, has two paper manufacturing units in India. As Granite Press Roll, which was required by the appellant to be used as a part of the machine, in one of its paper manufacturing units, was not indigenously made, the same was imported from United Kingdom by the appellant for such use. The Granite Press Roll, so imported, is goods or article which could be described thus :

Roll of 138" length and 22" diameter with raised spigots, fit