2003 (1) TMI 438

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..... Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants are a Public Sector Undertaking who have obtained necessary clearance to pursue this appeal before this Tribunal. 2. They had imported lubricating oil by name "Crownform 1820 Oil" and some additives thereof, and sought to clear the items under the following Bills of Entry. (i) &nbs....

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.... respect of the last two consignments, the appellants, at the time of clearance, paid basic Customs duty at the rate of 65% and CVD (Additional Duty of Customs) at the rate of 20% as insisted by the assessing authority which classified the goods under Chapter 34 of the Customs Tariff Schedule whereas the claim of the importer was that the goods were classifiable under sub-heading 2710.00 attractin....

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....nt aforementioned covered by the Bill of Entry dated 23-12-1994. The Commissioner (Appeals) considered the test report as well as the technical literature produced by the party and upheld the order of the lower authority. Hence this appeal. 3. Heard both sides. 4. Shri K.A. Sridhar, representing the appellants, submits that the original authority classified the goods as proposed by....

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....ad not looked into the classification dispute in the manner a quasi-judicial authority ought to have. We have already extracted the order of the original authority. That authority has, without examining the rival claims on merits, held that "in the absence of test, the assessment of the imported goods on the higher side under sub-heading 3204.11 is in order and hence the claim merits rejection." T....