2002 (4) TMI 79

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..... allenge was passed by the Customs, Excise and Gold (Control) Appellate Tribunal in the following circumstances : The appellants imported epoxy coils to use in two generators of a hydro-electric power station belonging to them. The respondents classified the epoxy coils under Tariff Entry 8544.11. The customs duty so determined was paid. Thereafter, the appellants made a formal application for re .....

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..... request you to classify apoxy coils and accessories under heading 8503 of customs tariff for the payment of custom duty at the rate of 35% (basic duty) + 45% (aux. duty) + 20% CVD 5% SED on CVD instead of classification under heading 8501.64/9801 as already claimed." There was no reply to that letter but, on 3rd January, 1995, the Assistant Collector of Customs declined their application. The .....

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..... ecome time-barred, if the original issue pertained to a refund claim on other grounds?" The Tribunal considered this question and concluded against the appellants. 2. It is plain from what has been stated above that the Tribunal has misdirected itself. There is no question but that the appellants had sought amendment before the Assistant Collector of Customs himself and it was in that light that .....

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