1993 (4) TMI 150

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...., Member (T)]. - Brief facts are as follows. The appellant herein imported two machines described as "Uster Tested Model B/M Digital Testing and analysing installation". Assessment of the said machines was made under Tariff Heading 9024.80. Its assessment was however made by the deptt. under Tariff Heading 90.31 on the ground that the imported machines are for the purpose of checking quality of ....

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....obtaining speaking order of assessment from Asst. Collector, Customs, have asked for the benefit of Notification No. 118/86. It is for the first time in the appeal that they are asking for the benefit of this notification. I find that this is inadmissible in view of the fact that even if the appellants failed to ask the benefit of this notification earlier, the proper and established procedure is ....

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.... 2. Ld. Advocate Shri R.S. Saini for the applicants submits that denial of the benefit of Notification No. 118/86 by the lower appellate authority is not legally tenable. Since the assessment order itself has been passed by the Asstt. Collector, there was no question of filing a refund application to Asstt. Collector Refunds as suggested by the appellate authority in the aforesaid observation in ....

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....s. 4. Ld. SDK Shri B.K. Singh on the other hand reiterates the findings of the lower appellate authority. 5. We have carefully considered the pleas advanced from both sides. Section 27(1) of the Customs Act lays down the procedure for filing a claim for refund of duty in case an order of assessment has been made by an officer of Customs, lower in rank than an Asstt. Collector of Customs. Admitte....