The Order of the Court is as follows :-

The Petitioners in these Writ Petitions M/s. Motor Industries Co., Ltd., are a public limited company and have been carrying on businessinter aliaof the manufacture and sale of diesel fuel injection equipment and parts thereof at their factory in Bangalore. The petitioners imported two consignments of semi-finished crude steel forgings viz., camplates for distributor pumps and three consignments of crude steel forgings of adjusting pins used in governor assembly. The petitioners paid duty under Heading 84.10(3) at 100% plus 20% plus C.V. duty at Rs. 165/- per metric tonne. The petitioners made a refund claim before the Assistant Collector of Customs, Madras, contending that the goods imported by them attracted classification as

"other articles of iron steel not elsewhere specified' attracting 60% basic duty and 15% additional duty, and countervailing duty at Rs. 165 per M.T. in terms of Notification No. 254/CUS/76 and that the assessment made under Heading 84.10(3) at 100% plus and 20% was not proper and incorrect and hence made a claim for refund of the excess amount collected therefore. The Assistant Collector by his proceedings rejected the refund claim made by the petitioners holding that it is seen from the samples of imported semi-finished adjusting pin that it had assumed the special characteristics of the finished component. Hence the original assessment is in order. The Assistant Collector of Customs (Refunds) made a similar identical order in respect of all the five claims. Aggrieved by the said orders, the petitioners preferred an appeal before the Appellate Collector of Customs. The Appellate Collector of Customs, by orders in C.3/570-78 dated 14-12-1978; C.3/569/78 dated 14-12-1978; C.3/2704/77 dated 3-3-1978; C.3/757/78 dated 14-12-1978 and C.3/611/78 dated 14-12-1978 rejected the appeals observing as follows :-"

It is seen from the drawing and other documents produced that the adjusting pin through semi-finished had the essential character of the finished article. These goods are correctly classifiable under heading 84.10(3) C.T.A. as per interpretative Rule 2(a) of C.T.A. The original assessment under Heading 84.10(3) C.T.A. 75 is in order. The appeal for reassessment under Heading 73.30/40 C.T.A. 75 read with Notification 254/76 is accordingly rejected.

"2.Aggrieved by the said orders, the petitioners preferred revision applications before the Central Government and the Central Government by the impugned orders in 373, 452, 453/79, 880/78, 454/79 and 440/79 CUS II, rejected the revision applications. While rejecting the above revision petitions, the Central Government (revisional authority) observed that inasmuch as the goods in question were no longer in the custody of the customs authorities, it was not possible to examine them physically and ascertain the exact position in which they were imported and hence proceeded to consider the state of the goods at the time of the import on the basis of the available invoices, bills of entry and other connected import documents and the petitioners' pleadings. The revisional authority also observed that invoices in respect of the goods, described the goods as adjusting pins and the invoices had shown these goods to be falling in the category of semi-finished components for Henry Medows Governors and that the original bills of entry showed that the goods were subjected to physical examination before the assessment and were found to be semi-finished adjusting pins and also observed that the goods imported as "camplates" are shown in the category of semi-finished components for distributor pumps. It was observed that the relevant duplicate bill of entry showed that the goods were subjected to physical examination before their release and were found to be camplates (semi-finished) and that the examination report also showed that the goods were found to be semi-finished as per declaration. However, the Revisional Authority