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of <h1>Tribunal upholds duty assessment on 'Starter 24V' under CET Item 30.B.(i) denying refund appeal.</h1> <h3>EMBARKATION HEADQUARTERS, BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY</h3> The Appellate Tribunal upheld the assessment of duty short levied on a 'Starter 24V' under Item 30.B.(i) of Item 30 CET, denying the appeal for a refund ... - The appeal related to the assessment of a 'Starter 24V' under Heading 85.27(1) CTA and 30.B. CET. The Assistant Collector confirmed duty short levied amounting to Rs. 4825.34. The Appellate Tribunal upheld the assessment under Item 30.B.(i) of Item 30 CET, rejecting the appeal for refund of Rs. 2500.74.
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