1997 (12) TMI 437 - AT - Customs

Chucks whether accessories or components parts of machine tools - Refund - Unjust enrichment - Short-shipped goods

Summary

The appeal concerns the classification of Chucks and the applicability of Notification No. 156/86. The lower appellate authority assessed the goods under T.H. 8466.93 and extended the benefit of Notification 172/89, but the appellants seek the benefit of Notification No. 156/86. The lower appellate authority ruled in favor of the appellants regarding unjust enrichment, but did not examine the issue on merits. The appellate tribunal set aside the lower appellate authority's order and remanded the matter to the original authority for reconsideration of the issues related to refund, merits of short-shipped goods, and the benefit of Notification 156/86. The appeal was allowed by way of remand.