1987 (5) TMI 261

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..... t. [Order per : V.P. Gulati, Member (T)]. - This is an appeal against the order of the Collector of Customs (Appeals), Bombay. 2. Brief facts of the case are that the appellants imported Tumene (Isopropyl Benzene) and claimed assessment under 27.10(1) of the CTA as against assessment done by the Revenue under Tariff Item 29.01/45(1) of the CTA. The goods imported were held to be chemically def .....

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..... s. The learned JDR for the Department has stated that in view of the judgment of the Tribunal, the appellants have no case. 4. We observe that the ratio of the judgment of the case cited (supra) is applicable to the facts of this case and following the same we hold that the goods are assessable under Item 29.01/45(1) as held by the lower authorities and reject the appeal.
Case laws, Decisions .....

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