1996 (5) TMI 153

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....ndent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of the Collector of Customs (Appeals) upholding the rejection of the appellants' refund claim by the Dy. Collector of Customs, Refund Department. The claim for reassessment of toothed tape for lifts manufactured by the importers/appellants under Heading 84.22 against Heading 73.33/40(1) of CTA, 19....