Customs tariff classification under T.I. 85.18/27(1) upheld, while countervailing duty refund was not examined on merits.

Goods were held classifiable under T.I. 85.18/27(1) of the Customs Tariff Act, the Department's classification being accepted on the basis of the goods' nature and specifications rather than T.I. 85.01 or T.I. 85.08. The refund working relating to countervailing duty was not examined on merits because the record did not show that the issue had been pursued before the lower authority, and the impugned order did not deal with it.

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Issues: Whether the goods were correctly classifiable under T.I. 85.18/27(1) of the Customs Tariff Act instead of T.I. 85.01 or T.I. 85.08, and whether the refund computation could be examined to the extent it related to countervailing duty.

Analysis: On the nature and specification of the goods, the classification proposed by the Department was accepted and the goods were treated as falling under T.I. 85.18/27(1). The refund working relating to countervailing duty was not entertained, as the record did not establish that this aspect had been pursued before the lower authority and the impugned order did not deal with it.

Conclusion: The classification issue was decided against the appellant and in favour of the Revenue. The refund claim relating to countervailing duty was not examined on merits.

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