Harish Chander, Vice President

1. Tata Engineering and Locomotive Co. Ltd., 24, Homi Mody Street, Fort, Bombay-400 023 has filed the above captioned 40 appeals being aggrieved from the orders passed by the Collector of Customs (Appeals). Since the issue involved is common, the above captioned 40 appeals are being disposed of by this common order. For the sake of brevity, brief facts of appeal No. C/1459/86-B2 are as under :-

2. Briefly the facts of the case are that M/s. Tata Engineering and Locomotive Co. Ltd. had imported oil seals vide bill of entry No. AI No. 265 dated 13th April, 1983. The description in the bill of entry was given as under :-

CKD PRODUCTION PARTS

719.1618

Oil Seal (Oil Seal Ring of Composite Material for Truck).

The appellant had claimed its assessment under Heading 84.65 of the old Tariff, whereas the revenue had assessed the same under Heading 87.04/06(1). The appellant had filed the refund claim and had asked for re-assessment, and in the refund claim it was stated that oil seals rings imported in the consignment were for sealing the oil leakage and preventing the dust from entering into the rotating shaft i.e. shaft for automobile trucks. Since the goods w