ORDER
Harish Chander, Member (J)
1. The appellant had imported Diesel Locomotive parts and accessories vide Bill of Entry Cash No. 1863 dated 17.5.77. The revenue had assessed the imported items under Heading 84.06. The disputed items are Heads, Bushing, Valve, Plunger and Disc. The appellants, want reassessment under Heading 86.09 for Heads, 84.63 for Bushing, 84.61(2) for Valve and Plunger and 84.63 for Disc.
2. Shri D.S. Kulkarni with Shri S.P. Jain has appeared on behalf of the appellants. Shri Kulkarni has reiterated the contentions made in the revision application. He has pleaded that the Heads should be assessed under Heading 86.09, Bushing and Disc under Heading 84.63 and valve and Plunger under Heading 84.61(2). In support of his arguments he has referred to an earlier order of the Tribunal in appellant’s own case. (Order No. 637/87-B2 dated 9th July, 1986). The appellant has also claimed the benefit of Notification No. 281-Cus/76. He has pleaded for the acceptance of the appeal.
3. Shri J. Gopinath, the learned SDR who has appeared on behalf of the respondent states that in terms of the provisions of Note 2(e) of Section XVII of CTA, 1975 the Internal Combustion Engine parts are to be excluded from Chapter 86. He states that the Valve and Plunger are to be assessed under Heading 84.06. Regarding Bushing and Disc he states that the same should be assessed under Heading 84.63. Shri Gopinath further states that the importation has taken place in April, 1977 and Notification No. 281/Cus/76 was amended by Notification No. 187-Cus dated 27th August, 1977 bringing the parts of Locomotive Diesel Engine within the perview of this Notification. He has stated that for Bushing and Disc the appellant’s appeal may be allowed and for other items viz. Heads, Valve and Plunger the appeal should be rejected as the same were correctly assessed.
4. We have heard both the sides. We hold that Heads, Valves and Plungers were correctly assessed under Heading 84.06. For Bushing and disc we order that the same fall under Heading 84.63 of CTA, 1975. Accordingly the order passed by the lower authorities is revised to this extent. Except for this modification in the order the appeal is rejected.