K.S. Venkataramani, Member (T)

1. This appeal has been directed against the order dated 29-9-1983 passed by the Collector of Customs (Appeals) Calcutta by which the Collector had set aside the order of the Assistant Collector of Customs, Group (V), Custom House, Calcutta classifying Simmering Oil Seals BI 15 GD Part No. 000997 7947 valued at Rs. 85,781.67 (CIF) under Heading 84.06 of the Customs Tariff Act, 1975 at the standard rate of duty. The Collector (Appeals) in his order held that the correct classification of the goods was not under Heading 84.06-CTA but would be under Heading 84.65-CTA as machinery parts of general use. The Collector of Customs, Calcutta has filed this appeal being aggrieved against the above order of the Collector (Appeals).

2. The facts in brief are that when the Bill of Entry for the clearance of the above said goods was filed describing them as spare parts for combustion engine, the Custom House examined the goods with reference to the simmering oil seals catalogue (Simirit No. 690) and found that in the catalogue, application of the particular type of oil seals imported has been shown to be only in engine. The Custom House also found that informati