1997 (7) TMI 232 - AT - Customs

Summary

The appeal was against Order-in-Appeal No. 115/90-BCH passed by the Collector of Customs (Appeals), Bombay. The appellants imported goods for manufacturing seamless tubes. They claimed a refund of duty under Notification No. 40/78, but it was rejected as the goods were classified under Chapter 98, not Chapter 84. The Tribunal held that the appellants are entitled to claim the benefit of Notification No. 40/78 and remanded the matter to the Assistant Commissioner of Customs for fresh adjudication. The Assistant Commissioner was directed to pass fresh orders within three months.