1983 (5) TMI 228

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....erashri, DR, for the Respondents. ORDER The case was heard on 20-5-1983. 2. The appellants seek the benefit of exemption Notification No. 147/58-Cus. in respect of Hygain Antenna System for Telecommunication Equipment imported by them. Their claims was rejected by the Appellate Collector on the ground that the appellants had failed to establish that the goods were specially designed ....

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....this objection. In substance, the appellants' claim remains the same, viz., re-assessment @ 40% customs duty. Citing of a wrong notification in the original claim and its subsequent correction by citing the correct notification do not convert the claim into a fresh claim. Wrong citation of the tariff item, notification, rule or section can be corrected at any stage so long as the nature and substa....