1996 (10) TMI 283 - AT - Customs

Summary

The appeal arose from an Order-in-Appeal passed by the Collector (Appeals), Bombay regarding the classification of imported goods. The appellants claimed classification under specific sub-headings but Customs Authorities disagreed. The Asstt. Commissioner rejected their refund claim for lack of a required certificate. The appellants sought original classification claimed in the Bill of Entry, which was rejected by the Collector. The Tribunal found the original claim was made in the Bill of Entry and remanded the case for reconsideration by the Asstt. Commissioner.