1995 (4) TMI 162

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..... alyanam, Vice President]. This appeal is directed against the order of the Collector of Customs (Appeals), Calcutta dated 22-1-1985 confirming the order of the Assistant Collector of Customs, Appraising Refund Section, Calcutta dated 3-9-1983. The learned Consultant Shri K.K. Kapoor for the appellant submitted that refund was made by the appellant on the basis of classifying the goods namely .....

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..... onceded that that particular classification may not be applicable. Tariff Heading 90.24 reads as under : Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gases or for automatically controlling temperature (for example, pressure gauges, thermostats, level gauges, flow meters, heat meters automatic oven-draug .....

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..... not the ground on the basis of which admittedly the refund claim was filed before the authorities. Therefore, under law, it is not open to the appellant to put forth a new case seeking re-classification of the goods under Tariff Heading 90.16 of the Customs Tariff Act seeking consequential refund. Therefore, for the reasons stated above and adopting the reasons in the impugned order, we hold that .....

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