1987 (9) TMI 270

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....rish Chander, Member (J)]. - Devidayal Electronics & Wires Ltd. have filed an appeal being aggrieved from the Order-in-Appeal No. S/49-1194/82-R, dated 31-12-1982 passed by the Collector of Customs (Appeals), Bombay. 2. Briefly the facts of the case are that the appellants had imported Brightray Alloy 'F' or Strips under Bill of Entry Cash No. 3765/80, dated 16-6-1980. The same were assessed to....

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....with the matter in absentia. 3. Shri J. Gopinath, ld. SDR has appeared on behalf of the respondent, he has reiterated the facts. Shri Gopinath has argued that the lower authority has correctly assessed the imported item under Heading 73.15(2) as stainless steel strips and not under Heading 75.02(1) as claimed by the appellants. Shri Gopinath, ld. SDR in support of his argument referred to Para 3(....