1995 (6) TMI 125

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..... dent]. This appeal is directed against the order of Collector of Customs, Bombay dated 31-5-1985 confirming the order of the Assistant Collector of Customs, Bombay dated 4-4-1984 and rejected the appellant s claim for refund. 2. Shri N.C. Jain, learned Advocate for the appellant submitted the issue for consideration is whether the goods imported by the appellant namely, the `outer ring wo .....

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..... ported namely `outer Ring merely coincided with the description given under Heading 84.23 and 84.62(3) and the same cannot be the sole basis for adopting classification. We are not able to accede to this plea of the learned Counsel. Therefore, having regard to the evidence on record and the findings, taking note of the fact that the supplier of the goods in the invoice referred to the company as .....

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