V.T. Raghavachari, Member (J)
1. The refund claim of the appellants M/s. Ceat Tyres of India Ltd. with reference to CV duty paid by them on import of synthetic rubber vinyl pyridine latex was rejected by the Assistant Collector and the same was upheld by the Collector of Customs (Appeals) under order dated 23-4-1983. This appeal is against the said order.
2. We have heard Shri P.K. Ram, Advocate for the appellants and Shri Vineet Kumar for the department.
3. The refund claim of the appellants was on the basis that like goods as the goods imported are not manufactured in India and hence no CV duty is payable. This contention would have to be rejected in view of the decision of the Supreme Court in the case of Khandelwal Metal and Engineering Works v. Union of India 1985 (20) E.L.T. 222. Shri P.K. Ram very fairly drew our attention to another order of this Tribunal in the case of these appellants themselves in Custom Appeal No. 34/82-C under Order No. C-235/85, dated 27-2-1985 where a similar contention had been rejected, the product imported in the said case being synthetic rubber polyster butyl 301.
4. In view of the above this appeal is dismissed.