9911796707
TMI Blog2002 (1) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... r : V.K. Agrawal, Member (T)]. In this appeal, filed by M/s. Kopran Ltd., the issue involved is whether the benefit of Notification No. 11/97-Cus., dated 1-3-97 is available to the product imported by them. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants imported 4 Analysers M-644 NA/K/CL and filed Bill of Entry dated 23-4-98 and were assessed to Customs duty @ 20% + 5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d accordingly it was analyzer for bio-chemical investigation covered by exemption notification; that as per book titled Bio-Chemistry, written by Harold Varley, M.Sc., F.R.C., Sodium Potassium and Chloride together with inorganic ions, particularly magnesium, bicarbonate and phosphate were important constituent body fluids; that the benefit of this notification was extended to them in respect of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants have not challenged the assessment order by way of filing an appeal and accordingly they cannot file a refund claim. She relied upon the decision in the case of CCE v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285 (S.C.)] wherein it was held that in a case where an adjudicating authority has passed an order which is appealable under the statute and the party aggrieved do not choose to exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try has also not been challenged by them. In view of the Tribunal s decision in the cases of Khemka Travels and Hari Co. order of assessment on a Bill of Entry is an appealable order against which appeal is required to be filed if a party is aggrieved by the same. As no appeal has been filed the appellants cannot claim refund as held by the Supreme Court in the case of Flock India Ltd. [2000 (12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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