1996 (12) TMI 210

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....[Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Vikrant Tyres Ltd. against the impugned order passed by the Collector (Appeals), Madras. 2. When the matter was posted for hearing no one appeared on behalf of the appellants. However, they have requested to decide the case on merits. Accordingly, we proceeded to pass this order after hearing Shri K.K. Jha, th....

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.... under Bill of Entry AD 275, dated 8-4-1988 which was classified under Sub-heading No.8481.80 with Custom duty at 60% + 45% + 15.5% CV duty instead of applying the rate of duty of 40% + 45% + 15K% CVD. While the Customs authorities have collected correct of duty in respect of similar Sinclair Valves imported under another Bill of Entry No. HD 0203473, dated 13-2-1990, the item sinclair valves unde....