1996 (11) TMI 158

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....Authorised Representative, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue appeal is directed against order-in-appeal dated 7-7-1988 of Collector of Customs (Appeals). 2. The respondent imported a consignment of Navigational Lights. The goods were assessed under CTH 8512.20. The respondent filed a refund claim before the Assistant Collector of Customs on....

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....Collector (Appeals) by them and this is a new claim at this stage. 3 Ld. Advocate for the respondent submits that these Navigational Lights are used for guiding ships for safety purpose to prevent collisions. 4. We have heard both sides and perused the records of the case. In the first place, we find that the claim for classification under 8531.80 was not made before Collector (App....