1997 (4) TMI 182 - AT - Customs

Summary

The appeal was regarding the rejection of a refund claim for re-assessment of goods described in the Bill of Entry as Binary Gradient Pump, Diode Array Detector, and Chart Paper. The appellants claimed these items to be a complete unit of High Pressure Liquid Chromatograph in knock-down condition. However, the Asstt. Collector and Collector upheld the original assessment on merits as the invoice and catalogue did not support that all items constituted a single HPLC System. The appellants did not provide sufficient evidence to prove their claim, leading to the rejection of the appeal.