1996 (10) TMI 266

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....ember (J)]. - This appeal arises out of Order-in-Appeal dated 17-5-1989 by which the Collector rejected the appellants refund claim. The appellants had imported shuttles for textile machinery and same were classified under Chapter sub-heading 8448.41 of Customs Act. They filed refund claim in time seeking the benefit of Chapter 89. However, in the refund claim they mentioned Notification 132 of ....

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....e not appeared but they have requested for decision on merits. 3. We have heard ld. DR and on perusal of the entire papers, we are satisfied that the appellants were eligible for the benefit of concessional rate of duty under Chapter 98. Chapter 98 refers to goods/parts falling under Chapter 84 also. This was amplified by the appellants before the Collector in their Appeal-memo and they spec....