ORDER
I.J. Rao, Member(T)
1. The appellants imported certain goods under a Bill of Entry No. D-1609, dated 31.3.80. They made an application for refund on three grounds. We are not going into grounds 1 and 3 mentioned in the revision application inasmuch as Shri Sriraman, the learned representative of the appellants submits that they already have got the relief in respect of ground 1 and 3 and he is pressing ground two mentioned in the revision application. Ground 2 of the revision application originally filed before the Government of India and on statutory transfer now an appeal before us is that Bits and sleeves (Steel) or wrapping tools etc. imported under the Bill of Entry should be assessed under Heading 85.05 with CV duty under Tariff Item 68 CET and not under Heading 7333/40 CTA as done by the Customs and confirmed by the Appellate Collector. Shri Sriraman submits that the imported goods in this bill are identifiable parts of Wrapping Tools and are, therefore, correctly assessable under 85.05. In support of his arguments Shri Sriraman relied upon the order dated 12.9.83 (subsequent to the present importation) passed by the Collector of Customs (Appeals) (Order No. C 3/1113/83).
2. Shri J. Gopinath, the learned S.D.R., perused the invoice and Bill of Entry and does not oppose the factual statement of Shri Sriraman to the effect that the imported goods are identifiable parts of Wrapping Tools.
3. We have considered the arguments of both the sides. Considering the factual position we hold that the goods under importation are correctly classifiable under Heading 85.05 for basic Customs duty and under Tariff Item 68 CET for CV duty. In this view we allow the appeal on this ground