1999 (4) TMI 204

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... am, Member (J)]. The respondents herein imported goods such as Lamp Flange, Lamp Transformer, Heating Controller, Power Clock, Dual Timer, etc. and the goods were assessed to duty under various headings of the Customs Tariff namely Headings 8536.90, 8504.33, 9707.00. Duty was paid under protest and thereafter refund claim was filed on the ground that the goods imported should have classified .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nce they were able to produce the catalogue only at the Appellate stage, we hold that there is no infirmity in the lower Appellate Authority s order of remand. The matter will have to be considered in the light of the remand order. There has been no final decision on the admissibility of the refund claim. Therefore, we see no reason to interfere with the impugned order, uphold the same and reject .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X