1997 (8) TMI 156

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....J.H. Joglekar, Member (T)]. - The importers filed Bill of Entry for clearance of a Roll Cut Machine seeking classification under Heading 8451.50. The assessment was completed, charging a rate of duty higher than what was warranted for goods falling under this classification. However, the `blade' which accompanied the machine was separately shown in the bill of entry by the assessing officer and....

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....emsp;The appellants have desired disposal on merits which we proceed to do after hearing Shri D.S. Negi, ld. DR. 3. The claim made by the importers before us which was made by them all along before the lower authorities also is that when the assessment was completed under Heading 8451.50, then the claim for refund stands and that the assessment done by the Appraiser could not be later modi....