TaxTMI 
TaxTMI 
1996 (9) TMI 529
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....e Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from order- in-appeal dated 4-2-1988 passed by Collector (Appeals). The appellants had imported Copper Mould Tubes which had been classified under Tariff Heading 8454.29 as "Ingot, Metals and Ladles". The main Chapter Heading of 84.54 reads : "Converters, ladles, ingots, moulds and casting machines of a kind u....
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....tem "Billet Moulds" or "Copper Mould Tubes" and hence he rejected their appeal. The appellants have raised several grounds in the appeal memo and it is contended by them that they had explained their case with support of technical literature and documentary evidence. It is stated by them that the Collector had assured the appellants that they had clearly grasped the matter but however, they state ....
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....classifiable under Item 84.54 even in terms of Harmonised system. It is their contention that so long as the entire tariff heading has been S. No. 39 of the Notification, the benefit of the notification cannot be disregarded. 2. Arguing for the appellant, ld. Advocate explained the case and submitted that the appellants have been getting the benefit in previous cases also. He submits that ....
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....ore us in this appeal. It is their grievance that the ld. Collector has not appreciated their documentary evidence and no discussion has been done in the impugned order. On going through both the orders, we are of the view that both the authorities have not applied their mind and have not given a detailed reasoned order. There is no discussion with regard to the impugned goods as to whether they a....