1997 (7) TMI 262

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....pondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein imported 1 No. of pulse width modulator module GA-4564-1 vide Bill of Entry dated 20-10-1989 and cleared the same on payment of duty on 21-10-1989 as goods covered by CTH 8473.30. Later, they preferred a refund claim for refund of duty on 28-11-1989 on the ground that the imported item is driller/router consisting....

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....that the goods figure more specifically in CTH sub-heading 85.34, yet he has upheld the classification as confirmed by the Assistant Collector and rejected the appeal before him. 2.  We have heard Mrs. R. Pant, learned SDR and perused the records since the appellants have asked for a decision on merits. 3.  We find that since the goods are admittedly populated PCBs, in the absence ....