1991 (10) TMI 180

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....r the Appellant. Shri K.K. Bhatia, JCDR, for the Respondent. [Order per : Harish Chander, Vice President]. -  M/s. B.H.E.L. has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), Bombay. Shri P.K. Srivastava, Sr. Manager has appeared on behalf of the appellants. He pleaded that the appellants had imported 'Diffused Wafers' which was original ....

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.... relied on the order-in-original as well as order in appeal passed by the lower authorities, and argued that the assessment is correct in law. He further stated that the earlier decision of the Tribunal quoted by Shri Srivastava is not relevant. He left it to the discretion of the Bench. 3. We have heard both the sides and have gone through facts circumstances of the case. The goods are si....