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<h1>Court grants refund for excess duty payments on imported synthetic waste, reclassified under new tariff.</h1> The Court ordered a refund of excess duty payments made by the petitioners for importing synthetic waste, holding that the waste should be assessed under ... Synthetic waste classifiable under Item 68 of Central Excise Tariff - Refund The petitioners imported synthetic waste and paid additional duty under item 18 IV of the Central Excise Tariff. Their claims for refund were rejected, but a judgment later held that the waste should be assessed under item 68. The court ordered the refund of excess payments made within 3 years prior to the petition filing date, with interest if not paid within 8 weeks.
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