9911796707
TMI Blog2003 (1) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... Chacko, Member (J)]. The appellants are a Public Sector Undertaking who have obtained necessary clearance to pursue this appeal before this Tribunal. 2. They had imported lubricating oil by name Crownform 1820 Oil and some additives thereof, and sought to clear the items under the following Bills of Entry. (i) Bill of Entry dt. 28-12-1993 (ii) Bill of Entry dt. 29-12-1993 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of Customs) at the rate of 20% as insisted by the assessing authority which classified the goods under Chapter 34 of the Customs Tariff Schedule whereas the claim of the importer was that the goods were classifiable under sub-heading 2710.00 attracting BCD and CVD at the rates 30% and 10% respectively. The above payments, however, were not under protest. Nevertheless, the appellants applied fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture produced by the party and upheld the order of the lower authority. Hence this appeal. 3. Heard both sides. 4. Shri K.A. Sridhar, representing the appellants, submits that the original authority classified the goods as proposed by the Department on the sole ground that samples were not drawn from the consignments for chemical analysis and no test report available in respect of the goods. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority has, without examining the rival claims on merits, held that in the absence of test, the assessment of the imported goods on the higher side under sub-heading 3204.11 is in order and hence the claim merits rejection. The fact, however, remains that no test report was available to that authority. It was before the lower appellate authority that the appellants for the first time produced the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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