https://www.taxtmi.com/caselaws?id=72318 The Tribunal held that the imported Ophthalmic Rough Blanks were properly classified under Customs Tariff Item 23A(4) CET for the levy of additional duty of customs. The review show cause notices were upheld, and the Appellate Collectors' orders were either set aside or affirmed based on the classification. Some appeals were allowed, setting aside the Appellate Collectors' orders and restoring the Assistant Collectors' orders, while others were dismissed due to the classification under TI 23A(4) CET and rejection of refund claims beyond the statutory period. en-us Mon, 01 Jul 1985 00:00:00 +0530 Wed, 18 May 2011 15:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72318 The Tribunal held that the imported Ophthalmic Rough Blanks were properly classified under Customs Tariff Item 23A(4) CET for the levy of additional duty of customs. The review show cause notices were upheld, and the Appellate Collectors' orders were either set aside or affirmed based on the classification. Some appeals were allowed, setting aside the Appellate Collectors' orders and restoring the Assistant Collectors' orders, while others were dismissed due to the classification under TI 23A(4) CET and rejection of refund claims beyond the statutory period. Case-Laws Customs Mon, 01 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72318