1996 (10) TMI 283

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..... : S.L. Peeran, Member (J)]. This appeal arises from Order-in-Appeal, dated 13-12-1988 passed by Collector (Appeals), Bombay. The appellants had imported goods described in Bill of Entry as Components of Verticle Boring Mill Linear Scales with Reading Heads Scale Units of D.N.O. with cable and another three items as described in the Bill of Entry they claimed the classification under sub-head .....

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..... claim had not been originally made by them. Hence this appeal. 2. We have heard Shri M.C. Nanda, Representative of the appellant and Shri S.N. Ojha, ld. DR. On a careful perusal of grounds made out in the appeal, we are satisfied that the appellant had made an original claim in the Bill of Entry itself. Therefore, the claims set up before the Collector is not a new claim. In that view of the mat .....

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