1992 (3) TMI 202

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..... ith the demand of differential duty, the appellants have filed the present appeal. 2. Shortly put the facts of the case are that the appellants imported a consignment of Thermo graphic Powder and filed a Bill of Entry No. 014820, dated 11-4-1983 for clearance of consignment declaring the imported goods as raising and embossing powder (Silver and Gold Shade) . The goods were assessed to duty und .....

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..... be dropped. However the Assistant Collector of Customs confirmed the demand. Against that order of the Assistant Collector the appellants filed their appeal before the Collector of Customs (Appeals), New Delhi but without success. Hence the present appeal. 2A. Arguing on behalf of the Appellants, Shri L.P. Asthana, learned Counsel, submitted that the only ground in the Show Cause Notice for rai .....

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..... submitted that the identical goods Thermo graphic Powder was the subject matter of Appeal in Appeal No. CD/SB/(T) 1276/81-C filed by the Collector of Customs, Bombay, against M/s. Law Publishers, Allahabad and the Tribunal vide its Order No. C/860/1984 dated 13-11-1984 reported in 1989 (44) E.L.T. 374 (Tri.), held that the goods were rightly assessed under Heading No. 32.13. In a nutshell his s .....

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