Refund claims cannot collaterally challenge an accepted customs assessment; Heading 8463.00 also fell outside the exemption notification.

A refund claim cannot be used to indirectly challenge an assessment of imported goods that was accepted without appeal; once the customs assessment was made on the importer's declared heading and duty was paid accordingly, it could not be collaterally questioned in refund proceedings. The article also notes that goods classified under Heading 8463.00 were not covered by Notification No. 35/79-Cus., so the exemption was unavailable on merits. The refund claim was therefore not maintainable, and the exemption benefit could not be granted.

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Issues: Whether a refund claim could be used to challenge an assessment of imported goods that had been accepted without appeal, and whether goods classified under Heading 8463.00 were entitled to the benefit of Notification No. 35/79-Cus.

Analysis: The goods were assessed by the Customs authorities under the heading claimed by the importer, the duty was paid on that basis, and no appeal was filed against the assessment order. Such an assessment could not be collaterally questioned in a refund proceeding. On merits, goods falling under Heading 8463.00 were not covered by Notification No. 35/79-Cus., so the exemption could not be granted.

Conclusion: The refund claim was not maintainable and the exemption was unavailable; the appeal succeeded.

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