2001 (4) TMI 264

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....the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Vide the impugned order against the adjudication order passed by the Assistant Commissioner who rejected the importers' claim of assessment of disputed goods i.e. Demag Crane under Customs Tariff Heading 98.01 under project import and confirmed a duty demand of approximately Rs. 1.63 crores by holding that the goods fall for cla....

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....ndia Ltd. v. Collector of Customs, Mumbai, reported in 1994 (80) E.L.T. 759. The above decision was set aside by the Apex Court and remanded to the Tribunal for fresh decision and the Larger Bench's decision of the Tribunal in the same case is reported in 2000 (122) E.L.T. 315. Having regard to the above, we are not inclined to interfere with the impugned order except to add that the Assistant Col....