9911796707
TMI Blog1990 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... is on the basis of an earlier judgment dated 22/23 March, 1988 of this Court in the petitioners' own case. The said earlier judgment was accepted by the appellants. Following the said judgment, Madras High Court had also, by its judgment dated 8th December, 1988, allowed Writ Petition No. 3721 of 1982. 2. Ordinarily, therefore, it would have been in order for this Court to straight-away dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt into Centrifugal Pumps only. For the manufacture of the said Mechanical Seals the petitioners have been importing various parts/components. The case of the appellants is that Parts of all kinds of pump fall under Entry No. 8413.91 and not under 8413.70. Alternative claim is that Mechanical Seals are or can be used by the petitioners not only as part of and in the manufacture of Centrifugal Pump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said notification is to be read with other notifications, namely, 59/87-Cus., dated 1-3-1987,154/86-Cus., dated 1-3-1986 and 60/87-Cus., dated 1-3-1987. The effect of the Explanation is that duty on a part of an article is not to exceed the duty on the article of which that part is a Part and is used in the manufacture thereof provided the main article finds place in the notification. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 1-3-1987. 6. As regards the question of limitation in the matter of refund of duty, the petitioners applied for refund in pursuance of this Court's judgment dated 22/23 March, 1988 in their own case. It is common ground that upto March 1988 assessments made from time to time were only provisional. Final order was passed on 2nd June, 1990 in which the plea of limitation was not taken. Even ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
