BELLISS INDIA LTD. Vs. COMMISSIONER OF CUSTOMS, KOLKATA

JUDGEMENT

(1.) THIS appeal has been filed against the order passed by the Commissioner (Appeals) of Customs on 14th July, 2003.

(2.) HEARD Shri . J.P. Khaitan. ld. Advocate along with Shri Sandeep Chowdhury, ld. Advocate for the appellants and Shri T.K. Kar. ld. SDR for the Revenue.

(3.) BRIEF facts . of the case are that M/s. Beliss India Limited filed a claim for refund for Rs. 34,46,472.70 with the Assistant Collector of Customs, Customs House, Kolkata on 11 -10 -2001 in pursuance of the Supreme Courts Order dated 31st July, 2000 against the Bill of Entry Nos. 1781 and 1780 both dated 18 -4 -84. The claimant is the manufacturer of Stream Turbines. They imported Prime Stainless Steel Rolled Special Blade Sections in Straight Lenghts in Profile leave. The Assistant Collector vide his Order -in -Original dated 6 -8 -83 and 15 -4 -83 classified the above goods under S/H 73.33/40(2) and duty was to be 300% whereas the importer claimed classification under S/H 73.15. The claimant filed an appeal before Commissioner (Appeals) which vide his Order -in -appeal dated 29th June, 1984 classified the goods under S/H 73.15(1) as claimed by the importer. The claimant preferred an appeal before Tribunal. The Tribunal vide its Order dated 13 -4 -92 upheld the Order -in -Appeal of Collector (Appeals) and held that the impugned goods were classified under Heading 73.15(2) of the Tariff. Further, they went in appeal before the Honble Supreme Court. The decision of the Honble Supreme Court was in favour of the claimant. The Honble Apex Court vide its Order dated 31 -7 -2001 held that the goods classified under Heading 73.15(1) of the Tariff which was claimed by the appellants. The present refund claim arose on account of re -assessment warranted by the Honble Supreme Courts Order in respect of the classification of goods. The refund was rejected by the Assistant Commissioner of Customs vide his order dated 23rd August, 2002. The claimant preferred the appeal before the Commissioner (Appeals), Kolkata. The appeal was rejected by the Commissioner (Appeals) vide Order dated 14th July, 2003. Hence the present appeal.