1996 (10) TMI 159

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..... per : S.L. Peeran, Member (J)]. This appeal arises from order-in-appeal dated 29-11-1985 passed by Collector (Appeals), New Delhi. The Asstt. Collector had rejected the appellant s claim for reclassification of imported cones vide Bill of Entry No. 34404, dated 30-8-1983 on the ground that the original classification under heading No. 84.62(1) of Customs Tariff Act has been rightly classifie .....

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..... ir claim. The importer s appeal before the Collector was only on the ground that the department has collected excise duty. Ld. DR has admitted that the Asstt. Collector rejected the refund application without reconsidering the classification aspect and by accepting the revenue s earlier classification adopted at the time of assessment of bill of entry. The revenue did not file the appeal against t .....

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