1997 (11) TMI 267

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..... vide their communication dated 27-8-1997 made a request to decide their appeal on merits, therefore, the appeals are being taken up in the absence of the appellants. 2. The appellants filed these appeals against the common order-in-appeal passed by the Collector, Customs (Appeals), Bombay. Vide impugned order, the Collector, Customs (Appeals), Bombay rejected the refund claims of the appellants .....

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..... unctions, not specified or included elsewhere in this chapter. Carbon filament lamp imported by the appellants cannot be said to be electric machines or apparatus having individual functions. 5. Before the Collector, Customs (Appeals), the appellants took an alternative plea that their goods were classifiable under Customs Tariff Heading 85.14. Customs Tariff Heading 85.14 includes industrial or .....

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