1996 (2) TMI 144

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..... Bom.)] allowing the writ petition filed by the respondent. The writ petition was directed against the order of the Assistant Collector, Customs rejecting a refund application filed by the respondent. 3. The respondent had imported P.V.C. resin which is liable to payment of duty under Tariff Item No. 39.01/06 of the First Schedule to the Customs Tariff Act, 1975. The Central Government had, howeve .....

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..... ification dated October 16, 1980 cannot be applied to him. This contention was rejected by the Assistant Collector but the High Court has upheld the same. 4. An identical dispute has been pronounced upon by this Court in Kasinka Trading & Anr. etc. v. Union of India & Anr. [1994 (74) E.L.T. 782 (SC) = J.T. 1994 (7) 362]. The said decision deals with these very notifications. Indeed, that was a ca .....

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