1998 (7) TMI 189

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..... ly stated the facts of the case are as follows :- 2. The importer herein imported certain goods described in the Bill of Entry filed by them under Section 46 of the Customs Act as complete computer . The goods were assessed accordingly and cleared from the Customs charge. Later on they filed the refund application claiming that the goods, instead of being assessed under Tariff sub-heading 8471. .....

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..... uterised system built therein and therefore, the goods should be assessed under Tariff sub-heading 8442.20, as contended. In support of his submission learned Advocate has attempted to rely upon extracts from the New Encyclopaedia Britannica dealing with computerised typesetting. He submits that the said goods are meant precisely for that purpose and therefore, the goods should be assessed under t .....

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..... ds have been described in the Bill of Entry as complete computer. The goods have since been cleared out of Customs charge and there is no other material to support the contention of the appellants that the goods are typesetting machines as an aid to printing. He submits that description of the goods as declared in the Bill of Entry cannot be changed at this stage in the absence of cogent material .....

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