1996 (12) TMI 210 - AT - Customs

Summary

The appeal was filed by M/s. Vikrant Tyres Ltd. against an order passed by the Collector (Appeals), Madras regarding the classification and duty on imported Sinclair Valves. The appellants claimed refund under Central Excise Notification No. 60/87, but their claim was rejected due to lack of supporting evidence. The Tribunal directed the Assistant Collector to reexamine the issue as similar imports were charged at a concessional rate, allowing the appeal by way of remand.