1999 (4) TMI 603

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....ngh, JDR, for the Respondents. ORDER Briefly stated facts of this case are as follows :- 1.1 The appellants herein are manufacturers of ghar ghanti cabinet without electric motor (domestic flour mills without electric motor). From 1-3-1986 the above product was classified under Heading 85.09. The Officers of Ahmedabad Collectorate without going into the facts of the determination of ....

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....ts herein under protest. Thereafter, the appellants submitted a classification list claiming the classification of the articles under Heading 84.37 w.e.f. 1-3-1987 which was approved by the Assistant Collector without making any modification. 1.2 In view of the aforesaid classification list approved by the Assistant Collector w.e.f. 1-3-1987 the appellants filed a refund claim for Rs. 12,0....

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..... Learned JDR has made a submission that for lodging a protest a formal letter of protest must be filed by the appellants. That has not been done in the present case. Only the expression `under protest' has been written by the appellants on the relevant TR-6 challan dated 12-3-1987. He, therefore, submits that the payment cannot be considered to be under protest in terms of Rule 233-B of the ....