1997 (9) TMI 259

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....Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Mysore Paper Mills Ltd., the goods imported were `Dura Bucket' made of high density polythelene. The appellants classified `Dura Bucket' so imported under Heading No. 3926.90 as `other articles of plastics'. Subsequently, they filed a refund claim pleading that the goods were correctly classifiable under He....

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....cable exemption Notification No. was 69/87-Cus., dated 1-3-1987. She referred to the application for refund of claim of import duty which is at page 9 of the paper book. In the grounds of claim, the Notification No. 69/87-Cus. is clearly mentioned. She pleaded for remand of the matter on the ground that while accepting their claim for classification under Heading No. 84.28 of the Tariff, the ld. C....

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....s the appellants had not pleaded before him the benefit of Notification No. 69/87-Cus., he did not deal with that Notification and only referred to Notification No. 156/86-Cus. which was not applicable to the goods in question. 5. We consider that in the interest of justice, this matter is required to be remanded back to the jurisdictional Commissioner, Customs (Appeals) who should re-exam....