D.C. Mandal, Member (T)

1. These are Revision Applications, which were originally filed before the Central Government, but were subsequently transferred to this Tribunal for disposal as appeals.

2. The issue involved in all these three appeals is the same. We are, therefore, disposing them of by this common order.

3. The appellants imported three consignments of Retaining ring Forgings under three Bills of Entry. The goods were assessed by the Custom House under Customs Tariff Heading 73.33/40 of C.T.A., 1975 (a) 60% ad-valorem basic customs duty + 25% ad-valorem Auxiliary duty plus countervailing duty (I) Rs. 165 per M. Ton. The appellants filed application for re-classification of the goods under Heading 84.11(1) C.T.A., 1975 @ 40% ad-valorem basic customs duty plus countervailing duty at the aforesaid rate. The claims of the appellants for re-assessment under the Heading indicated by them were rejected first by the Assistant Collector of Customs and then by the Appellate Collector of Customs, Madras on the ground that the Retaining Ring Forgings did not attain the definite shape and essential character of a finished component and, therefore, they could not be considered as com