1997 (4) TMI 200

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..... ember (T)]. This appeal is directed against order-in-appeal dated 27-9-1988 of Collector of Customs (Appeals). The appellants imported spare parts for equipment claimed to be used for controlling the height of flame and smoke and intensity of heat. The equipment consisted of a photo voltaic cell, a U.V. light receiver and an intensity indicator. The photo cell was classified under CTH 85.41. .....

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..... of the impugned items under heading 90.27 is ruled out. We are greatly handicapped in absence of technical literature relating to impugned goods particularly when the appellants have chosen not to appear in person. In the appeal papers also, we do not find the claim in this regard for classification under CTH 90.27 is substantiated. In view of this we have to hold that the appellants have failed t .....

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..... lants have taken the plea before Collector (Appeals) though there is a brief reference to Notification 69/87-Cus. Collector (Appeals), however, has not discussed the matter relating to assessment under Notification 69/86, dated 17-2-1986 as amended. Even if however assuming that the claim was not made, the appellants are at liberty to state an alternative claim at the appellate stage as held by th .....

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