2008 (1) TMI 698

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..... per : Jyoti Balasundaram, Vice-President]. The appellants herein imported Ceramic Anilox Rolls claiming that these were part and parcel of flexographic press and requested assessment at machine rate under Chapter 84 and claimed refund of Rs. 55,265/- on the ground that duty had been paid on these rolls under CET Heading 6914.90. The Asstt. Commissioner held that the goods were optional acce .....

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..... Jyoti Ceramic Industries P. Ltd. [1999 (107) E.L.T. 651]. In the light of the above decision, we hold that the assessment of the goods in question under Chapter 69 which covers ceramic articles is correct and the duty was paid correctly under this heading and therefore, there was no payment of excess duty so as to entitle the appellants to claim any refund. Accordingly, we uphold the impugned ord .....

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