V.T. Raghavachari, Member (J)

1. M/s. Sunrise Agencies had imported two consignments, one of 31 bales and Anr. of 21 bales, the goods being "Gskhi-Mckinley both sides coated art paper". These 52 bales were kept in bond and subsequently cleared on five different dates on payment of duty. Duty was assessed under heading 40.01/21 (1) CTA as against heading 48.01/21 (3) CTA as claimed by the appellants. The appellants filed refund claims which were rejected by the Assistant Collector under two orders one dated 30-11-1981 and the other dated 26-2-1982. The rejection was on the basis that the art paper was of weight 210 grams per square meter and that the lower rate of duty claimed by the appellants could be extended only to paper below 180 grams per square meter. Two appeals preferred against the said orders were dismissed by the Appellate Collector under a consolidated order dated 8-6-1982. The Revision Petition filed against the said order was on receipt, on transfer, numbered as appeal No. 118 of 1982; Subsequently, since there were five different refund claims disposed of by the Assistant Collector, four supplementary appeals were filed which have been numbered as A. No. 1724, 1