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2017 (1) TMI 72 - HC - CustomsRefund claim - manufacture of Internal Combustion (I.C.) Engines - classified under Tariff Item No.29 of the First Schedule to the Central Excise Act, 1944 - The argument of the petitioners is that the classification of their I.C. Engines for Dumper Application has been an issue consistently raised, but throughout the petitioners have succeeded in satisfying the Authorities that the attempt to classify them under a distinct special item cannot succeed. Held that: - differential duty cannot be recovered on the ground of short levy when the duty levied is on the basis of the approved classification list. It is submitted that in the latter Judgment of the Hon'ble Supreme Court in the case of ITW Signode India Ltd. Vs. Collector of Central Excise, [2003 (2) TMI 75 - SUPREME COURT OF INDIA], the argument before the Hon'ble Supreme Court was that Section 11A of the Central Excise Act, 1944 has been amended by Finance Act, 2000 with effect from 17111980. That is made with a view to change the basis of the Judgment in Cotspun Limited [1999 (9) TMI 87 - SUPREME COURT OF INDIA]. It is in these circumstances that the earlier view was brought to the notice of the Bench dealing with the case of ITW Signode India Ltd. The matter was then referred to a Larger Bench. Then our attention is invited to the decision of the Larger Bench ITW Signode India Ltd. Vs. Collector of Central Excise [2003 (11) TMI 114 - SUPREME COURT OF INDIA], and it was held therein that Section 11A of the Central Excise Act, as amended by Section 110 of the Finance Act, 2000 making a provision for reopening of the approved classification list is a valid piece of legislation. Petition dismissed - decided against petitioner.
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