Same class under Rule 173L means tariff identity, not identical goods; nomenclature and composition differences did not defeat refund.

For Rule 173L of the Central Excise Rules, "goods of the same class" does not mean identical goods. Paper covered copper strips and fibre glass copper strips were treated as goods of the same class because both fell under the same tariff item, and the attempted distinction based on nomenclature and composition was rejected. On that basis, the refund claim was sustainable.

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Issues: Whether paper covered copper strips and fibre glass copper strips were goods of the same class within the meaning of Rule 173L of the Central Excise Rules.

Analysis: The expression "goods of the same class" was held not to mean "the same goods". As both the goods received in the factory and the goods cleared after remaking fell under the same tariff item, they satisfied the requirement of being goods of the same class. The distinction sought to be drawn on the basis of nomenclature and composition was not accepted.

Conclusion: The goods were goods of the same class for the purpose of Rule 173L, and the refund claim was sustainable.

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