1996 (5) TMI 134 - AT - Customs

Summary

The appellant imported Thyristor Fuses and filed a refund claim as they fall under Tariff Item 85.18/27(3) for a lower duty rate. The fuses were found suitable for circuits of 800 volts or above and 32 amperes, falling under the purview of the proviso to clause (3). The Tribunal allowed the appeal, granting the appellant a proportionate refund due to the higher duty collected. (Case: 1996 (5) TMI 134 - CEGAT, NEW DELHI)