1997 (7) TMI 449

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....on, as claimed by the appellant herein, assessed the goods and they were cleared on payment of duty in respect of the three bills of entry involved in this case. Later on, the appellant filed a refund claim on the ground that the goods should have been rightly classified under Tariff Heading 7207.20 and the benefit of Notification No.61/86 should have been given. The original authority rejected the refund claim holding that the description of the goods under Tariff Heading 72.07 does not tally with the goods actually imported. We note at this stage that the description of the goods under Tariff Heading 72.07 is as follows :- "Semi-finished products of iron or non-alloy steel" It was also found by the adjudicating authority that the appell....

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....port of this proposition, learned Consultant has placed on record two bills of entry dated 8th June, 1989 and 4th December, 1989 which indicates the importation of the same goods fluted wires duly amplified as "shapes and sections of iron and steel other than stainless steel". These have been classified under 7216.90. He submits that the goods being the same, the classification of the goods be also made the same. Since the rate of duty of the goods under classification 7216.90 is the same as that of goods falling under 7207.20 and lower than the rate of duty on which goods have been assessed i.e. under Tariff Heading 7326.90, they should be given the benefit of the classification now made by the Customs authorities themselves and refund be ....