1996 (6) TMI 212

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....: Jyoti Balasundaram, Member (J)]. -  The above appeal arises out of the order of the Collector of Customs (Appeals) Bombay [upholding] the order of the Assistant Collector, rejecting the refund claim of the applicant as unsubstantiated. The appellant herein had imported sound level meters with octave filter. These were classified under Heading 90.28(1) of the CTA, 1975 as vibration meter.....