1987 (9) TMI 256

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..... )]. - The appellants imported goods described as Furnace parts-Conveyor bE.L.T.s under a Bill of Entry No. HD 1241, dated 19-5-1980. The goods were assessed by Customs under Heading 73.33/40. The appellants after clearing the goods applied for the refund on the grcund that the goods were eligible to re-classification under Heading No. 84.22 on the ground that the Conveyor BE.L.T.s were used .....

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..... edi argued that as there is specific item, the goods could not be consigned to the residuary item. 3. Shri J. Gopinath, ld. SDR opposing the arguments invited attention to Note 1(h) of Section 15 and the Chapter by virtue of this note. He also invited our attention to Note 1(g) to the same section and submitted that the goods seem to be chains and if they are chains they would be parts of genera .....

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