1996 (9) TMI 377

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..... K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. 1553/87-BCH, dated 27-3-1987 Collector of Customs (Appeals), Bombay. 2. The appellants imported flapper valve steel hardened and tempered. This was assessed to duty under C.T.H. 71.15(1) of Customs Tariff as high carbon steel strips. The appellants filed refund claim with Assistant Collector on the ground that goods .....

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..... ) E.L.T. 369 (S.C.). 3. Ld. D.R. while reiterated the departmental arguments submits that the appellants ought to have been diligent in making the claim at the original stage itself. In case if exemption onus was on them to prove they are entitled to exemption. Since this claim was not made before the Assistant Collector at the original stage the adjudicating authority at that stage could not ha .....

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..... ssification of goods under different heading and the alternate ground in regard to classification is claimable at the Tribunal stage. In that case the main contention urged was that the appellants should have been permitted to raise alternate ground and that the goods in question should have been classified under Item 68 and not under Item 26AA. The Apex Court observed that it was originally conte .....

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