1996 (9) TMI 235

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.... [Order per : S.L. Peeran, Member (J)]. - In this appeal arises from order-in-appeal dated 6-4-1988 passed by the Collector (Appeals), Bombay. The appellants had imported Belt buckles, which were assessed to duty under Heading 8308.90 of the Customs Tariff. The appellants had lodged two claims for refund of duty on the grounds that the said item imported by them were decorative metal buckles ....

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....lowed the statement rendered in their own case (supra). 3. Ld. DR concedes the position and reiterates the findings of the lower authorities. 4. We have carefully considered the submissions made by the appellants in the appeal as well as in the written submissions. We have gone through the judgment cited by the appellants. We note that the issue is an identical one as in the cited ....