1996 (5) TMI 153

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..... : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of the Collector of Customs (Appeals) upholding the rejection of the appellants' refund claim by the Dy. Collector of Customs, Refund Department. The claim for reassessment of toothed tape for lifts manufactured by the importers/appellants under Heading 84.22 against Heading 73.33/40(1) of CTA, 1975 was rejected on th .....

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..... ies and characteristics of lift machinery. It has not been disputed that the toothed tape is used as endless belt by joining two ends after cutting the tapes to required size and hence applying Note l(h) to Section XVI of the CTA, 1975, which excludes endless belts of metal from the coverage of Chapter 84, classification under Chapter 84 is ruled out. The original assessment under Heading 73.33/40 .....

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