1998 (1) TMI 262

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..... R, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - In these appeals, the appellants in their declaration have declared inputs for the final products manufactured by them viz. aluminium sheets as covered by sub-heading 7605.90. Subsequently on 1-4-1988 they have filed another declaration under Rule 57G for aluminium sheets under sub-heading 7606.10 and explained that it was n .....

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..... nal product should not be denied merely because the Tariff heading as declared in the Rule 57G declaration does not tally with the Tariff heading found in the duty paying documents under cover of it the inputs are received. In view of this well settled position, we hold that the appellants are entitled to the duty credit in this case. It should be granted to them. 4. The appeals are allowed. .....

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