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Showing contexts for: Fomento in Sociedade De Fomento And Ors. vs Collector Of Customs on 26 February, 1987Matching Fragments
1. These are nine Revision Applications heard as Appeals filed by M/s. Sociedade De Fomento and others, and two such matters by Chowgule & Company in regard to the classification of imported Dumpers, Loaders and Tractors. While Appeal Nos. 401, 406, 783, 827, 828 and 1029 as well as 399 and 402 relate to the classification of Dumpers/Loaders, Appeal Nos. 403, 404 and 405 relate to Catterpiller Tractors/Loaders.
2. The primary question that arises for consideration in the case of the import of Dumpers/Loaders/Tractors is as to whether they are mining machinery and classifiable as such under item No. 72(18), read with Exemption Notification No. 117-CUS dated 20.8.1955, or they could be classified as conveyances under item No. 75 of the First Schedule to the Customs Tariff Act.