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2015 (11) TMI 33 - SCH - CustomsClassification of goods - Classification of Tyre Scanner K2 type separation and Tread Porosity System and Software for Scanner K2 - Held that:- Tax effect is only ₹ 7,18,919/-. However, insofar as refund of the aforesaid amount is concerned, the matter is remitted back to the Adjudicating Authority to consider as to whether the tax effect was passed on by the assessee to the consumer or not and based thereupon, the issue of refund be decided keeping in view the principle laid down in Commissioner of Central Excise, Chennai-III Versus Grasim Industries [2015 (4) TMI 389 - SUPREME COURT]. - Appeal disposed of.
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