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<h1>Appeal denied for chloracetamidoxime & chlordiazepoxide classification refund under Rule 173L; same tariff item = same class.</h1> The appellate tribunal dismissed the appeal regarding the classification of chloracetamidoxime and chlordiazepoxide as not of the same class for refund ... Refund on return of goods The appellate tribunal dismissed the appeal regarding the classification of chloracetamidoxime and chlordiazepoxide as not of the same class for refund under Rule 173L, based on the principle that goods falling within the same tariff item can be considered of the same class.