I.J. Rao, Member (T)

1. This is an appeal from the Collector of Customs, Bombay, against the impugned order of the Collector of Customs (Appeals), Bombay. Briefly, the facts of the matter are that the respondents imported certain bearings and bushes, under a Bill of Entry, for warehousing under Import Department Serial No. 002027 dated 6.6.1980. The goods were classified for purposes of assessment Under H. 84.63 of the CIA as it then stood. After the assessment of the Bill of Entry, the goods were allowed to be warehoused under Sections 59 & 60 of the Customs Act, 1962. The importers had imported total 9 cases of goods and removed 4 cases against the Bill of Entry No. 78 dated 24.11.1980 and another Bill of Entry No. 2105 dated 7.1.1981. On 18.6.1981, the importers filed a Bill of Entry for Ex-Bond clearance for home-consumption for the two remaining cases. These goods were also assessed under H. 84.63 CTA and were allowed clearance on payment of duty.

2. Meanwhile, with effect from 1.3.1981, H. . 84.63 of BTN was split into sub-heading (1) & (2). The rate of duty for sub-heading (1) was 60% + 20% whereas for sub-heading (2), the rate of duty was revised . to 100% + 25%. The dep