1987 (7) TMI 407 - AT - Central Excise

Summary

The appellants imported Casting for Crank Case under Bill of Entry No. 3674. They claimed a refund as CV Duty was leviable under Tariff Item 26AA CET, not TI 63 CET. The Assistant Collector and Appellate Collector rejected the claim. The Tribunal found the goods were un-machined, correctly liable to CV Duty under TI 26AA CET. The appeal was allowed, and re-assessment directed for refund to the appellants.