1997 (12) TMI 234 - AT - Customs

Summary

Issues:
Challenge to Order-in-Appeal denying refund claim of excess duty paid on imported safety clamps classified under different headings by Appellants and Appraiser.

Analysis:
The Appellants imported safety clamps as Excavator spares, disputing the correct classification and duty rate. They claimed refund of excess duty paid, but the Assistant Collector and Collector (Appeals) rejected the claim due to insufficient evidence. The Collector (Appeals) held the goods were alloy steel hooks for lifting, not recognisable parts of an excavator. The Appellants argued the clamps were designed for E.O.T. cranes with safety features for steel plates lifting, citing technical literature. The SDR highlighted discrepancies in the description, stating the clamps were alloy steel hooks for general lifting purposes. The Tribunal examined the technical catalogue and dictionary definitions, finding no evidence supporting the Appellants' claim of clamps being specially designed for excavators. Consequently, the Tribunal dismissed the appeal and upheld the Collector's decision, also disposing of the Department's cross objection accordingly.