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Issues: Classification of imported goods under Customs Tariff Act and Central Excise Tariff Act, entitlement to refund due to re-classification.
Classification of Goods: The appeal was against the order of the Collector of Customs and Central Excise regarding the classification of imported goods described as Artificial Fur. The appellants claimed classification under 4304.00 Customs Tariff Act, 1975, and under heading 4301.00 under CETA, 1985. The Customs House accepted the import license for artificial fur, and the goods were tested by the Dy. Chief Chemist, confirming the composition. The Customs House assessed the goods under sub-heading 4304.09 CTA, 1975, and under sub-heading 6001.00 CET, covering knitted or crocheted fabrics. The Assistant Collector initially classified the goods under Heading 6001.29, which was challenged in appeal. The Collector (Appeals) held that the correct classification is under sub-heading 4304, rejecting the appeal due to lack of clarity on the refund claim by the appellants. Entitlement to Refund: The appellants contended that the Collector (Appeals) should have issued an order for the refund due to them upon re-classification under sub-heading 4304. They argued against the classification under Heading 60.01, emphasizing that the goods should be classified under Chapter 43 due to being artificial fur. The Departmental Representative highlighted the lack of clarity in the lower authority's order and questioned the differential duty resulting in a refund. The Tribunal found that the goods should be classified under Chapter 43 for basic custom duty and additional duty of Customs, upholding the original classification claimed by the appellants. The issue was whether the re-classification entitled the appellants to a refund, which required quantification. As there was ambiguity regarding the quantification, the matter was remanded to the Assistant Collector for the appellants to establish any consequential refund due and be given an opportunity to be heard. In conclusion, the Tribunal upheld the classification of the goods under Chapter 43 and remanded the matter for quantifying any refund due to the appellants. The decision emphasized the need for clarity in classification and entitlement to refunds based on the correct classification under the Customs Tariff Act and Central Excise Tariff Act.
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