1987 (5) TMI 260

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..... va, Dy. Manager, for the Appellants. Shri D.K. Saha, J.D.R., for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - The appellants imported vertical main shaft. It was assessed under Customs Heading 84.63. The appellants filed a refund claim seeking re-assessment under Heading 84.56. It was rejected by the two lower authorities. In their revision application filed before the Central Gover .....

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..... n whether the appellants had fulfilled all the conditions of the exemption notification or not, such as, the end-use certificate. The appellants also agreed to this course of action. 3. On careful consideration, we hold that in principle the claim of the appellants is tenable under exemption Notifn. No. 350/76-Customs. We set aside the lower orders and remand the matter to the Assistant Collector .....

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