1996 (6) TMI 212

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..... , Member (J)]. - The above appeal arises out of the order of the Collector of Customs (Appeals) Bombay [upholding] the order of the Assistant Collector, rejecting the refund claim of the applicant as unsubstantiated. The appellant herein had imported sound level meters with octave filter. These were classified under Heading 90.28(1) of the CTA, 1975 as vibration meter. The importer claimed refun .....

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..... to accept their contention regarding reclassification under Heading 90.25(1). The description of the goods in the Bill of Entry shows that the goods were vibration meters which have been correctly classifiable under Heading 90.28(1). In the absence of any material to dislodge finding of the authorities below on classification of the imported goods we see no reason to interfere with the orders of .....

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