1997 (9) TMI 248

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....ingh, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - The appellant imported a consignment of "One Meltog 157 Mark II Bodymaker complete with In-link Hopper feed with integral vacuum suction system which was assessed under Tariff Heading 84.59(2). Along with the aforesaid item was also imported a Side Seam soldering unit close coupled to and driven from the Bodymaker. T....

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....4.59(1) was justified. The Assistant Collector passed accordingly an order in assessment holding that the duty charged under Tariff Heading 84.59(1) was correct. Aggrieved with this order the appellant approached the Collector of Customs (Appeals) who, vide his order in appeal dated 8-4-1988, upheld the order. Hence the present appeal. 2. Shri K.K. Anand, learned Counsel for the appellant ....

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....us machines which were required to be used for the manufacture of zippers. It was held by the Tribunal that such machines required for the manufacture of the product were classifiable under Tariff Heading 84.59(2). 3. The arguments were opposed by the learned SDR, Shri Satnam Singh. He also stated that there is nothing in the order passed by the Assistant Collector that a refund claim had ....

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....r Tariff Heading 84.59(1). The appellant was aggrieved with this classification and had filed a refund claim seeking reassessment in terms of classification under Tariff Heading 84.59(2). This claim had not been disposed of at all on merits. There is no reference to the claim in the assessment order. That order was passed as a result of audit objection which apparently raised the contention as was....