1992 (1) TMI 242 - AT - Customs

Summary

The appeals were filed against the order of Collector (Appeals) dated 30-11-1984 regarding the leviability of additional duty of Customs on Carbon electrodes. The appellants contested their classification under TI 67 and 68, claiming they are classifiable under TI 68. The Collector (Appeals) dismissed the appeals as premature for not filing a refund claim first. The Tribunal found the appellants had the right to file an appeal directly if the classification was disputed, remanding the case back to the Collector (Appeals) for a decision on merits.