1983 (5) TMI 236

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....K.V. Kunhikrishnan, JDR, for the Respondent [Order per : S. Grover, Vice-President]. - M/s Nava Bharat Enterprises Pvt. Ltd., New Delhi (hereinafter referred as the Importer) filed a revision application under Section 131 of the Customs Act, 1962 before the Central Government against the Order dated 13th October, 1978 passed by the Appellate Collector of Customs in Bombay (Order No. S/49/203/77....

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....ly. The refund claim came to be rejected by the Assistant Collector of Customs, Bombay vide Order dated 19th October, 1976 (Order No. S/6-C/2672/76R). 3. Before the Collector of Customs (Appeal), Bombay, the importer partly succeeded inasmuch as levy of CVD in relation to indicator paper was lifted. 4. Before us for the appellant, Shri N.C. Sogani, Consultant appeared and strenuous....

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....tor's Order. After hearing the parties on the issue of classification in respect of the microscopic stain, we entertain no doubt that the importer's claim is correct, and that the import is classifiable and assessable under sub-item 19 of Item 29.04/45 of CTA 75, without CVD as it was not chargeable during the relevant period under Item 68-CET. As far as the levy of customs duty on the indicator p....