Harish Chander, Member (J)

1. Industrial Cables (India) Ltd., Bombay had filed a Revision Application to the Joint Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from order in appeal No. S/49-294/80R dated 31-3-1980 passed by Appellate Collector of Customs, Bombay. The said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 131B of the Customs Act 1962 to be disposed of as an appeal.

2. Briefly the facts of the case are that the appellants had imported linear capstan, overhead traverse shaftless take up Ex.s.s. Egidia vide Bill of Entry Cash No. 1469 dated 7-6-79. The appellant had claimed its assessment at concessional rate of duty in terms of the provisions of Notification No. 40-Cus/78 dated 1-3-1978 as amended from time to time. The learned Assistant Collector had rejected the refund claim of the appellant on the ground that Serial No. 14 of the table covers "plastic extruder above 150mm screw diameter". The notification covers only complete plastic extruder and does not cover parts and/or accessories, parts/accessories if not charged separately and imported along with the main