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Issues: (i) Whether Hypalon was correctly classifiable as synthetic resin or as synthetic rubber for customs duty purposes; (ii) whether the appellant was entitled to seek refund of the customs duty already deposited.
Issue (i): Whether Hypalon was correctly classifiable as synthetic resin or as synthetic rubber for customs duty purposes.
Analysis: The Court followed the earlier Division Bench decision on the same product and classification question. It held that the product was not synthetic resin but fell under the tariff heading of synthetic rubber, and that duty was leviable on that basis.
Conclusion: The classification was held to be under synthetic rubber and not synthetic resin, in favour of the assessee.
Issue (ii): Whether the appellant was entitled to seek refund of the customs duty already deposited.
Analysis: The Court directed that the appellant should move an application before the Assistant Collector of Customs for refund. It further directed that the application be decided within two months after hearing the parties, taking necessary evidence, and by a reasoned order.
Conclusion: Refund was not ordered directly by the Court, but the appellant was granted liberty to seek refund before the Assistant Collector of Customs.
Final Conclusion: The appeal succeeded, the classification challenge was accepted, and the refund question was left to be decided by the customs authority on application.
Ratio Decidendi: A classification issue already concluded by an earlier binding decision on the same product should be followed, and a refund claim arising from such duty payment may be pursued before the competent customs authority by a reasoned application.
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