Customs, Excise and Gold Tribunal - Delhi
Neela Exports (P) Ltd. vs Collector Of Customs on 8 April, 1987
Equivalent citations: 1989(42)ELT261(TRI-DEL)
ORDER V.T. Raghavachari, Member (J)
1. The two appeals relate to two consignments of Art Paper imported by the appellants M/s. Neela Exports (P) Ltd. They claimed refund of duty paid on the ground that the assessment should have been under Heading 48.01/21(3) instead of heading 48.01/21(1). The said claim was rejected by the Assistant Collector and the same was upheld by the Appellate Collector. The appellants had preferred a Revision Petition to the Central Government, which on transfer, is now before us as Appeal No. 39/80. Since two appeals had been disposed of (arising under the two refund claims) by the Appellate Collector under a consolidated order and the revision petition related to both appeals, the appellants were required to file a supplementary appeal and the same is Appeal No. C-1248/87.
2. We have heard Shri N.C. Sogani, Consultant for the appellants and Shri Vineet Kumar, SDR for the Department.
3. Shri Sogani submits that the facts of these two appeals are exactly the same as the facts in the case of Sunrise Agencies disposed of by this Tribunal under its order reported in 1986 (9) ECR 470. He points out that in the said case also the claim for re-assessment was rejected on the basis of the grammage of the paper imported which was 210 grams per square metre, the same being the grammage in the instant appeals also. The Tribunal had held, after a discussion of all relevant material including technical literature, that the goods imported were properly classifiable under heading 48.01/21(3)CTA. Shri Vineet Kumar conceded that the facts of the present appeals are exactly similar to the facts in the cited case. But he submitted that he would reiterate all the arguments as advanced for the Department in the cited case.
4. Following the decision in the Sunrise Agency's case we hold that the goods involved in the present appeals were also properly classifiable under heading 48.01/21(3) CTA. These appeals are accordingly allowed and the orders of the lower authorities are set aside, the goods being ordered to be classified under heading 48.01/21(3) CTA with consequential relief.