Exemption under customs notification denied where imported goods remained classified outside the covered tariff chapters.

Imported goods assessed under Chapter 91 were held outside Notification No. 232/83-Cus., because the exemption applied only to goods classifiable under Chapters 38, 84, 85 and 90. The refund claim failed since the appellants relied only on their status as an electronic industry and did not challenge the Chapter 91 classification or seek alternative classification before the lower authority. On that record, the original assessment remained unassailed, and the concessional benefit was unavailable. The refund was therefore rejected.

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Issues: Whether the imported goods were entitled to exemption under Notification No. 232/83-Cus. despite their classification under Chapter 91, and whether the refund claim could succeed when the appellants had not challenged the classification before the lower authority.

Analysis: The goods were assessed under Chapter 91, while the exemption notification covered only goods falling under Chapters 38, 84, 85 and 90. The refund application was founded only on the plea that the appellants were an electronic industry and were entitled to the concessional benefit of the notification. It did not question the classification under Chapter 91 or seek an alternate classification before the lower authority. On that record, the classification under Chapter 91 remained unassailed, and the notification was inapplicable to such goods.

Conclusion: The appellants were not entitled to the benefit of Notification No. 232/83-Cus., and the refund claim was rightly rejected. The appeal failed.

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