1996 (9) TMI 377 - AT - Customs

Summary

The appeal was against Order-in-Appeal No. 1553/87-BCH, dated 27-3-1987 by the Collector of Customs (Appeals), Bombay. The appellants imported flapper valve steel and claimed it should be classified under C.T.H. 73.15(1) for concessional duty under exemption Notification No. 111/82. The Collector (Appeals) rejected the claim as it was not made at the original stage. The Tribunal allowed the appeal by remanding the matter for a fresh decision on the exemption claim, following the precedent that alternate grounds can be raised at the appellate stage.