1987 (4) TMI 297

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....Shri Vineet Kumar, SDR, for the Respondent. [Order per : V.T. Raghavachari, Member (J)].  - The two appeals relate to two consignments of Art Paper imported by the appellants M/s. Neela Exports (P) Ltd. They claimed refund of duty paid on the ground that the assessment should have been under Heading 48.01/21(3) instead of heading 48.01/21(1). The said claim was rejected by the Assistant....

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....e points out that in the said case also the claim for re-assessment was rejected on the basis of the grammage of the paper imported which was 210 grams per square metre, the same being the grammage in the instant appeals also. The Tribunal had held, after a discussion of all relevant material including technical literature, that the goods imported were properly classifiable under heading 48.01/21(....