1987 (3) TMI 366

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..... he short question involed in this appeal is whether the consignment of ceramic tubes imported by the appellants was correctly classifiable under Heading No. 69.03 of the First Schedule to the Customs Tariff Act, 1975, as claimed by the appellants or under Heading No. 69.10/14 as assessed by the Customs Authorities. By the impugned order dated 30-12-1982, the Collector of Customs (A), Bombay dismis .....

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..... documents annexed to the memo. of appeal do not help throw any light, in the absence of any write up or such other explanation, of the technical features of the ceramic tubes. The lower authorities have not accepted the claim that these tubes are refractory goods in the absence of any evidence to support the claim. Before us also, the claim remains unsubstantiated. We do not, therefore, see any r .....

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