TaxTMI 
TaxTMI 
1996 (1) TMI 266
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....nbsp;This is an appeal filed by the department against the order of the Collector (Appeals), Bombay dated 29-11-1985. 2.  The respondents have sent a letter dated December 23, 1995 in which they have requested waiver of personal appearance and disposal of the appeal on the basis of merit after repeating the submissions made before the Collector (Appeals). 3. The learned DR stated that ....
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....in the absence of manufacturer's test certificate or relevant documents showing the chemical composition. This was necessary, because the rate of duty claimed namely, 100% was chargeable only on those cases where article was not make of stainless steel. 4. At the appellate stage, the Collector (Appeals) accepted the respondents petition on the ground that the classification having been shown....
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.... error which was required to be rectified but no refund was due as the correct rate of duty was applied. 8. It was also his submission that since the appellants have not furnished the composition at any stage and have even now not submitted any documents to show the composition the benefit of 73.33/40(1) could not be extended and the rate applicable to 73.33/40(2) was required to be upheld. ....