1996 (1) TMI 267

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....ondent. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue appeal is directed against the order passed by Collector (Appeals), Bombay. 2. The Respondents imported what they claimed to be globe valve for Ammonia. They claimed assessment under Customs Tariff Heading No. 8481.10. The goods however were reassessed under Heading 8481.30 under which standard rate of duty was 60% as agains....

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....0 as against 4881.10. The correct rate of duty under 8481.30 was 60%. 4. Arguing on behalf of the Respondents the ld. Consultant submits that the triplicate copy of the Bill of Entry did not indicate the correction made in regard to classification and they were not put on notice while changing this classification. They however, did pay higher duty since they did not wish to suffer demurrage ....

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....%. Neither the Assistant Collector nor Collector (Appeals) has gone into the merits of the case and in fact Collector (Appeals) at best proceeded from a wrong premise presuming classification under 8481.10. Notification No. 153/86 exempts certain valves including non-return valves from duty in excess of 40% ad valorem. Whether or not goods are such as prescribed in the exemption Notification No. 1....