9911796707
TMI Blog1997 (7) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant herein, assessed the goods and they were cleared on payment of duty in respect of the three bills of entry involved in this case. Later on, the appellant filed a refund claim on the ground that the goods should have been rightly classified under Tariff Heading 7207.20 and the benefit of Notification No.61/86 should have been given. The original authority rejected the refund claim holding that the description of the goods under Tariff Heading 72.07 does not tally with the goods actually imported. We note at this stage that the description of the goods under Tariff Heading 72.07 is as follows :- Semi-finished products of iron or non-alloy steel It was also found by the adjudicating authority that the appellant did not pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, learned Consultant has placed on record two bills of entry dated 8th June, 1989 and 4th December, 1989 which indicates the importation of the same goods fluted wires duly amplified as shapes and sections of iron and steel other than stainless steel . These have been classified under 7216.90. He submits that the goods being the same, the classification of the goods be also made the same. Since the rate of duty of the goods under classification 7216.90 is the same as that of goods falling under 7207.20 and lower than the rate of duty on which goods have been assessed i.e. under Tariff Heading 7326.90, they should be given the benefit of the classification now made by the Customs authorities themselves and refund be granted. 3. Opposin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished from the documents. We observe from the relevant bills of entry placed before us that the goods imported were fluted wires. They were amplified as articles made of iron and steel other than stainless steel . This apparently was done because the fluted wires were obviously meant for making parts of umbrellas namely ribs. Reliance now placed by the learned Consultant on the bills of entry dated 8th June, 1989 and 4th December, 1989 mentioned above also describes goods as `fluted wires as also seen from corresponding invoices of the said two bills of entry. Now that the Customs have accepted the classification of the said goods namely fluted wires as 7216.90, there is no reason as to why such classification cannot be accepted in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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