TMI Blog1987 (3) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... egatived they paid duty under Heading 05.01/15(1) CTA and later preferred a refund claim for Rs. 2,72,479.50 paise. The same was rejected by the Assistant Collector by order dated 2-3-1981 on the ground (as seen from the appeal memorandum) that the refund claim was not properly filed, the grounds were not explicitly mentioned and that Notification 127/76 had been rescinded by Notification No. 63.79, dated 1-3-1979 and bill of entry being dated 5-3-1979 benefit of concessional assessment under the notification was not available. The appeal against the said order was rejected by the Appellate Collector of Customs by order dated 16-7-1982. This appeal is against the said order. 2. We have heard Shri Eddy Bharucha, Advocate for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the goods in question the concessional rate was therefore, not available under that notification on 5-3-1979 the order of the lower authorities rejecting the claim for refund should therefore be upheld. 5. It is further claimed in the appeal that the subject goods would fall for classification under Chapter 30 and since there was exemption in respect or such goods under Notification No. 64/79, dated 6-3-1979 the claim for refund should be upheld with reference to the said notification. It should be seen that Heading 30.01 CTA (under which the subject goods are said to fall) reads as follows : Heading No. Sub-heading No. and des-cription of article Rate of duty Central Excise Tariff Item Standard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r other organs of animal origin of the kind used in medicine (e.g. the brain spinal cord, liver, kidneys, spleen, pancreas, mammary glands, testes, ovaries) dried, whether or not powdered. It is therefore, seen that the word otherwise referred to in the above said ground of appeal, as occurring in Heading 30.01 of the CCCN or explanatory note thereof, is not actually to be found. Hence the argument as advanced in the above said ground of appeal is incorrect. : 8. In any event Heading 30.01 CTA, as already noted, relates to organo therapeutic glands or other organs, dried, whether or not powdered. Hence the same does not cover frozen glands. Therefore, the claim of the appellants that the subject goods would fall under Heading 30.01 C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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