1997 (3) TMI 236

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.... the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  This appeal is directed against Order-in-Appeal dated 5-2-1990 of Collector of Customs (Appeals). The appellants are manufacturers of electronic calculators. For the manufacture of these calculators they imported, what they claimed to be, Printer Heads. Initially by resorting to self-assessment, they claimed classificatio....

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.... no evidence that the printer head is a line printer. We are of the view that when goods are described in the Bill of Entry itself as Line Printers and are assessed so, it was not open to Collector (Appeals), in absence of a Revenue Appeal, to arrive at a different finding. Certificate dated 8th Oct., 1987, from the Department of Electronic placed at Page 23 of the appeal papers categorically indi....