1997 (3) TMI 214

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....ents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the order-in-appeal dated 8-12-1989 of Collector of Customs (Appeals), Bombay. 2. The appellants imported a consignment of spare parts which included inter alia, bolts and nuts. These were assessed to duty under CTH 7318 as nuts and bolts. Subsequently they filed a refund claim claiming concessional rat....

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....he view that once the goods were assessed to duty under CTH 7318, the Assistant Collector while dealing with a refund claim in regard to that assessment could not have arrived at the classification other than one which was indicated in the Bill of Entry, without putting on notice the appellants. In the second place, we note that nuts and bolts being general purpose goods are specifically excluded ....