2001 (7) TMI 471

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....umar, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  These three appeals are filed by the appellants against the common order in appeal passed by the Collector of Customs. In the impugned order the refund claim filed by the appellants was rejected. 2. The brief facts of the case are that the appellants made import of Ball-bearings and filed Bill of Entry in the....

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.... 271-Cus., dated 2-8-1976 which provides exemption to Ball and Roller bearings required for permanent fitment on aeroplanes. Learned Counsel submits that as the goods in question are to be used as permanent fitment on aeroplanes, therefore, they are entitled for the benefit of the notification. 4. Learned JDR appearing on behalf of the Revenue submits that at the time of import of the good....

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....appellants had not filed any appeal against the order of assessment. The appellants paid duty without any protest and got the goods cleared. Appellants filed refund applications in which he claimed a classification different, then the order of assessment, which is not permissible. The Hon'ble Supreme Court in the case of Collector of Central Excise, Kanpur v. Flock (India) Pvt. Ltd. (supra) relied....