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2004 (6) TMI 540

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....alasundaram, Member (J)]. - The appellants imported Vertical Turret Lathe Type SC-43H from Romania vide Bill of Entry dt. 25-1-93. The goods were assessed to duty in terms at Serial No. (ii) (2) of the table annexed to the Notification 154/86 read with serial No. 22(b) of Notification No. 342/76-Cus. The importers filed a claim for refund of Rs. 4,89,736/- on the ground that their goods were cov....