2002 (8) TMI 241

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....tes to the correct classification of super-cutler (T. Pruning) machine. Whereas the appellants' contention is that the impugned goods imported by them and are properly classifiable under Heading 84.33, the Revenue has assessed the same under Customs Tariff Heading 8467.89. Being aggrieved with the order passed by the lower authorities, the appellants had filed an appeal there against before Commis....

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....e and signed an affirmation on the back of the bill of entry. Subsequently the appellant had paid duty on the loaded value and had cleared the goods. It was in these circumstances that the Tribunal observed that the appellants, in the proceedings before the Tribunal cannot challenge valuation aspect. In the instant case we find that it has been the appellants' case right from the beginning that th....