Per S.L. Peeran : This appeal arises from Order-in-Appeal dt. 15.9.89, passed by the Collector (Appeals) confirming the rejection of refund claim for Rs. 5,94,305.14 in respect of Bill of Entry No. I-919 dt. 18.1.88 seeking reclassification of filters (oil filter other than fuel filter) (for ICP engine) (Int. with M/B) which had been originally classified under 8421.29 of the CTA read with Notification No. 320/87-Cus. The appellants had claimed the benefit of Notification No. 59/87-Cus dated 1.3.87 which was rejected by the Assistant Collector on the ground that in terms of Clause (ii) of the said Notification the benefit cannot be given if the filters are interchangeable with parts of motor vehicles. He has also held that the appellants had not protested about the original assessment which was based on physical examination of the filter in question and therefore, the benefit will be hit by provision of Section 149 of the Customs Act, 1962. The Learned Collector in his order has held that the goods were assessed on the basis of declaration made under Section 46 of the Customs Act, 1962 by which the goods imported had been declared as oil filter (and interchangeable with motor vehicle) for ICP engine. He has held that the importer had signed on the reverse of the Bill of Entry regarding the truth of the contents and declaration. Therefore, he has held that the plea that wrong declaration in the bill of entry given by the clearing agents of the importer is not tenable. The said declaration was also confirmed by the shed appraiser (proper customs officer) on physical verification before clearance of the same under Section 47 of the Act. He has held that since the goods had already left the Customs control and therefore, there is no scope to re-examine the same for further verification by the department and hence he has rejected the claim as unsubstantiated.

2. The appellants in this appeal are contending that as per catalogue the items were meant for use in the transmission line and Allison Dumper and that they were not capable of being used as fuel/oil filter for internal combustion engine and therefore, they are correctly assessable to duty under heading 8421.29 read with Notification No. 59-Cus/87 dt. 1.3.87 and 320-Cus/87 dt. 19.4.87 at 45% plus 45% auxiliary duty plus nil c.v.d. It is also stated by them that the goods were meant for transmission line and were used for filtering the transmission oil in gear box, and not in the internal combustion engine. The catalogue could be correlated with the goods imported with reference to the parts Nos. mentioned in the invoice. The filters used in the transmission line are of a different sizes and designs than the filters in the internal combustion engine. It is stated that if these are not fuel filters then they cannot be considered as filters for internal combustion engine. It is stated by them that Section 149 stipulates that no amendment of Bill of Entry after the imported goods had been cleared for home consumption shall be authorised except on the basis of documentary evidence which was in existence at the time the goods were cleared. It is stated by them that there is no absolute bar in amendment of the Bill of Entry in case it is proved by documentary evidence, which existed at the time of clearance of the goods that the declaration made was not correct. It is stated by them that the catalogue for the goods clearly showed that the goods were meant for transmission line and not for fuel filters. These filters being other than fuel filters are not filters for internal combustion piston engine. Therefore, they are entitled to the benefit of the Notification. It is also stated by them that the view of the Collector expressed in as much as that the declaration made on the reverse of the bill of entry cannot be verified after the goods have been cleared from the Customs control could mean that in no case where the goods had been cleared from the Customs control and importer cou