BSL WULFING LTD. Vs. CCE

JUDGEMENT

(1.) In this appeal, the appellants have made challenge to the impugned Order -in -Appeal vide which the Commissioner (Appeals) has rejected their refund claim of customs duty on the ground that the original assessment order was not challenged by them.

(2.) We have heard both sides and gone through the record.

(3.) The facts are not much in dispute. The appellants imported Jacquard machine and on the presentation of the bill of entry by them, for the purpose of computing customs duty on it the machine was held to be classifiable under Tariff Heading 8448.11 as auxiliary machine. The payment of duty was, however, deferred as at that time the appellants were 100% EOU but at the time of debonding they were called upon to pay duty as assessed initially, the appellants accordingly paid duty and got debonded.