2009 (2) TMI 617 - AT - Customs

Summary

The Appellate Tribunal CESTAT, New Delhi, in the 2009 (2) TMI 617 case, heard an appeal against an order from the Commissioner regarding the classification of aluminum racks. The appellant initially claimed classification under chapter heading No. 7616.90 with a 20% duty rate, but later sought reclassification under sub-heading 9018 with a 5% duty rate. Despite clearances and payment of duty at the higher rate, the appellant took credit and later claimed a refund. The original authority rejected the refund claim due to the late receipt of the classification list by the Department. The Tribunal disagreed with this view, stating that the date of filing or approval of the classification list should not impact the eligibility of exemption. Therefore, the Tribunal set aside the original authority's decision and remanded the matter for further consideration and possible refund approval. The appeal was disposed of accordingly.