1987 (7) TMI 407

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..... he appellants imported a Casting for Crank Case under the Bill of Entry No. 3674, dated 14-6-1982. Subsequent to the clearance of the goods, appellants filed a refund claim on the ground that C.V. Duty was leviable under Tariff Item 26AA CET and not under TI 63 CET as was done. The Assistant Collector rejected this claim on the ground that the imported goods could not be identified as unfinished a .....

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..... ed condition, being un-machined. 4. We have perused the documents before us and considered the arguments submitted by Shri Ray. It is clear that the imported goods were un-machined. Therefore, they were correctly liable to C.V. Duty under Tariff Item No. 26AA of CET. We, therefore, allow the appeal and direct that the goods be re-assessed under this heading, read with exemption notification, if .....

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