1996 (9) TMI 346

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.... Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This Appeal is directed against order in Appeal No. 1553/87-BCH, dated 27-3-1987 Collector of Customs (Appeals), Bombay. 2. The appellants imported flapper valve steel hardened and tempered. This was assessed to duty under C.T.H. 71.15 (1) of Customs Tariff as high carbon steel strips. The appellants filed refund claim with Ass....

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....437, 1991 (56) E.L.T. 853 and 1992 (57) E.L.T. 369 (SC). 3. Ld. D.R. while reiterated the departmental arguments submits that the appellants ought to have been diligent in making the claim at the original stage itself. In case of exemption onus [was] on them to prove they are entitled to exemption. Since this claim was not made before the Assistant Collector at the original stage the adjud....

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....eld that the assessee is entitled to claim classification of goods under different heading and the alternate ground in regard to classification is claimable at the Tribunal stage. In that case the main contention urged was that the appellants should have been permitted to raise alternate ground and that the goods in question should have been classified under Item 68 and not under Item 26AA. The Ap....