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TMI Blog1987 (7) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. - The appellants M/s. Ideal Sheet Metal Stampings and Pressings (P) Ltd. filed a refund claim on the ground that duty had been paid under T.I. 68 CET but that the product (Ball Bearing Bobbin Holders) was properly classifiable under Tariff item 15A(2) CET. This refund claim was rejected by the Assistant Collector under his order dated 23-7-1981. The appeal against the same was dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oval, had been paying duty under the said item. Shri Sachar submitted that in the absence of any appeal against the said order on the classification list the refund claim was not maintainable. In view of the view that we are taking on the other merits in the appeal we do not think that it is necessary to go into this issue. 3. It is admitted that the product is not wholly made of plastics but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/82 clarified that plastic Ball Pens would be classifiable under item 15A(2) though it consisted of certain metal components also. 4. But Shri Sachar drew our attention to the decision of the Supreme Court in the case of Geep Flash Light Industries Ltd. (1985 Vol. 22 E.L.T. 3). The Supreme Court had observed therein (in paragraph 3) as follows : (i) A mere reference to tariff item No. 15A(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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