1987 (4) TMI 297

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..... r : V.T. Raghavachari, Member (J)]. - The two appeals relate to two consignments of Art Paper imported by the appellants M/s. Neela Exports (P) Ltd. They claimed refund of duty paid on the ground that the assessment should have been under Heading 48.01/21(3) instead of heading 48.01/21(1). The said claim was rejected by the Assistant Collector and the same was upheld by the Appellate Collector .....

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..... ment was rejected on the basis of the grammage of the paper imported which was 210 grams per square metre, the same being the grammage in the instant appeals also. The Tribunal had held, after a discussion of all relevant material including technical literature, that the goods imported were properly classifiable under heading 48.01/21(3)CTA. Shri Vineet Kumar conceded that the facts of the present .....

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