1997 (9) TMI 278

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..... per : Shiben K. Dhar, Member (T)]. - This appeal is directed against order-in-appeal dated 19-2-1990 passed by Collector (Appeals), Calcutta. 2. The Appellants have imported magnetic sine table. This was assess- ed to duty under C.T.H. 8479.89. Subsequently appellants filed refund claim claiming that the goods were actually classifiable under Heading 85.05 and description of goods as "Magn .....

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..... etic sine tables. This was however subsequently changed to magnetic sine table mechanical appliance having individual function (other than for commodity production). Collector (Appeals) held that these goods were examined and that Customs Officers found that the description to tally with the description in Bill of Entry. Even at this stage no evidence has been placed before us that goods were actu .....

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..... s officer before clearance of goods and therefore refund of proportionate customs duty was not admissible. Hon'ble Court held that the question of abatement can arise only in cases where such damage or deterioration is explained to the satisfaction of the proper officer. Here also the claim is that goods are not as they are described in the Bill of Entry but such claim could be accepted only if th .....

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