S.L. Peeran, Member (J)

1. The appellants are aggrieved with the order of Collector (Appeals) dt. 6-11-1990 by which he has dismissed their three appeals and confirmed three orders in original passed by the Asstt. Collector of Customs rejecting their refund claims.

2. The appellants imported Tetra Pack Aseptic packaging materials' made of polyethylene coated craft paper printed in Reels and declared as such in Bills of Entry. They were classified under Chapter Heading 4811.39 attracting duty @ 100% + 45% + CVD 35%. The appellants have claimed in refund application for classification under Chapter Heading 3921.90 and also claimed the benefit of the Notification No. 125/86-Cus., dt. 17-2-1986 as amended by 48/88. The Asstt. Collector has by a single line order held that the benefit of the Notification No. 125/86-Cus. to be applicable only to goods falling under Chapter Heading 39.20 only and refund claims as inadmissible.

3. The learned Collector has held that Chapter 39 covers plastic and articles thereof and the Notification No. 125/86 gives benefit to "Aseptic Packaging material" and bags of Heading No. 39.20, 39.21 or 39.23 (Sl. No. 37 of the table annexed to the said notificat