D.C. Mandal, Member (T)

1. This is a Revision Application, originally filed before the Central Government, which stood transferred to this Tribunal under Section 131-B(2) of the Customs Act, 1962 for disposal as an appeal.

2. The appellants imported a consignment of Jeep parts, transmission Synchronizer Blocking Rings (Semi-finished) under Bill of Entry No. 718-D dated 12.9.1979 through Bombay Custom House. The goods were assessed by the Custom House under Heading 87.04/06(1) of the C.T.A., 1975 at the rate of 100% ad valorem plus auxiliary duty at 20% ad valorem plus additional duty of 8% ad valorem. Appellants filed an application for re-assessment of the goods and consequential refund of excise duty paid, but the Assistant Collector of Customs, Air Cargo Unit, Bombay rejected the claim as unsubstantiated as the appellants did not produce the requisite documents despite sufficient time having been allowed by the Assistant Collector. An appeal was filed before the Collector of Customs (Appeals), but the same was rejected by the impugned order. While rejecting the appeal, the Collector of Customs (Appeals), Bombay, observed that "all semi-finished goods are not covered under Hea