C.C.E. Vs. B.H.E.L.

JUDGEMENT

(1.) Revenue filled this appeal against the order -in -appeal passed by the Commissioner (Appeals), whereby the refund claim was allowed on the ground that the goods imported by the respondents are entitled for the benefit of notification no. 35/79 Cus dated 15.2.79.

(2.) Heard both sides.

(3.) Brief facts of the case are that the respondents made import of rotor shaft and filled a bill of entry claiming classification under heading 8463.00 of Customs Tariff. The goods were assessed accordingly and the respondents paid duty.