G. Sankaran, Member (T)

1. The captioned appeal was originally filed as a revision application before the Central Government which, under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.

2. The facts of the case, briefly stated, are that the appellants imported from Malaysia a consignment of coconut oil. The goods were described as "white coconut oil, unrefined" in the bill of entry filed for their clearance. They were allowed to be cleared for home consumption, without payment of additional duty of customs, on execution of a bond bending chemical test. On 23-9-1978, the Assistant Collector of Customs, Madras wrote to the appellants informing them that the goods were found on test to be refined coconut oil and hence liable to additional duty of customs of Rs. 15,000/-. The appellants contested the demand which, however, was confirmed by the Assistant Collector by his order dated 28-4-1979. The appeal against this order was dismissed by the Appellate Collector by his order of 1-7-1981. It is against this order that the appellants are now before us.

3. Before we set out the rival conte