Same class under Rule 173L includes reprocessed audio cassettes that retain their essential character for refund eligibility.

Rule 173L's phrase "of the same class" was interpreted broadly to cover returned and re-cleared goods that remain essentially the same in character. Pre-recorded audio cassettes sent back for re-making, re-conditioning or re-processing did not become goods of a different class merely because the recorded music and inlay cards changed, as they continued to fall under the same tariff heading. Refund was therefore admissible under Rule 173L, subject to the limit that it could not exceed the duty originally paid.

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Issues: Whether pre-recorded audio cassettes returned for re-making, re-conditioning, or re-processing and later cleared with different recorded music and changed inlay cards remained goods of the same class for purposes of refund under Rule 173L.

Analysis: The expression "of the same class" in Rule 173L(3)(iii) was held to be a broad expression and not limited to the very same goods. Returned and re-cleared goods are to be treated as goods of the same class if they are essentially the same in character. The change in the recorded music did not alter the essential characteristics of the audio cassettes, which continued to be pre-recorded cassettes falling under the same tariff heading. Since Rule 173L permits re-conditioning as well as re-making, the reprocessed cassettes could not be treated as goods of a different class merely because their contents changed.

Conclusion: The returned and re-cleared pre-recorded audio cassettes were goods of the same class, and refund under Rule 173L was admissible, subject to limitation that the refund could not exceed the duty originally paid.

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