A.J.F. D'Souza, Member (T)

1. This is a Revision Application dated 24-3-1980 against order-in-appeal No. S/49-1168/79, dated 6-12-1969 passed by the Appellate Collector of Customs, Bombay which has been transferred by the Govt. of India to the Tribunal for disposal under Section 131B(2) of the Customs Act, 1962.

2. The appellants imported 3 Cases Plastic Cable Insulating Line under Bill of Entry No. 127, dated 9-4-1979 and claimed concessional assessment under Notfn. No. 40-Cus., dated 1-3-1978 as amended by Notification No. 109-Cus., dated 19-5-1978. By his order dated 3-7-1979, the Assistant Collector of Customs held that the goods mainly consist of items like Plastic Extruder above 150 mm Screwdia, pay off system, Liner Capstan measuring machine, spark tester and take joint system etc. all imported as one complete line of equipment for the manufacture of insulated cables and the goods are, therefore, not a mere extruder but a Complete Cable Manufacturing unit of which the Extruder is a part. Notification No. 40/78 allows concessional rate of duty to Plastic Extruder above 150mm Screwdia only and not for other items. The importer has produced split up value for the Extruder an