1987 (2) TMI 247

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....plied for refund of part of the duty (Auxiliary duty) paid by them on the ground that the imported goods were entitled to be classified under Heading 84.11(1), CTA and 'to the concessional assessment under Notification No. 35/79-Cus. read with Notification No. 53/79-Cus. The Assistant Collector rejected the claim as unsubstantiated as, according to the Order-in-original the appellants did not, in spite of repeated requests, file certain documents called for by him. 2. The Appellate Collector before whom an appeal was filed allowed the appeal in the following order: "Having regard to evidence of end use produced, this appeal claiming benefit of 35/79 plus incidental benefit of auxiliary duty is hereby allowed". The Government of Ind....

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....heard Shri J. Gopinath, the learned S.D.R. Shri Gopinath reiterated the grounds contained in the review notice and submitted that the rates of duty under headings 90.24(1) and 84.11(1) were the same. As a result of applying notification No. 35/79 the goods were reassessed under 84.11(1) but the basic customs duty remained the same. Shri Gopinath submitted that as the basic customs duty under both the headings was the same, the Appellate Collector wrongly allowed the concession of Notification 35/79. He pointed out the reasons given in para No. 4 of the Show Cause Notice issued to the respondents. 6.  Shri R. Subramanian, the learned Deputy General Manager opposing the revenue's arguments referred to the respondent's reply, dated 30t....