https://www.taxtmi.com/caselaws?id=74870 The Tribunal upheld the classification of Water Pump Bearings under Heading 84.62(2) for basic customs duty. Regarding the refund, the Tribunal ruled in favor of limiting the refund amount to what was originally claimed by the appellants, emphasizing the application of the Miles India judgment. The Tribunal clarified that Section 27(3) of the Customs Act and the Premier Tiles judgment were not applicable, highlighting the importance of a formal refund application within the specified timeframe as per the Miles India case law. en-us Tue, 08 Sep 1987 00:00:00 +0530 Mon, 13 Jun 2011 10:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74870 The Tribunal upheld the classification of Water Pump Bearings under Heading 84.62(2) for basic customs duty. Regarding the refund, the Tribunal ruled in favor of limiting the refund amount to what was originally claimed by the appellants, emphasizing the application of the Miles India judgment. The Tribunal clarified that Section 27(3) of the Customs Act and the Premier Tiles judgment were not applicable, highlighting the importance of a formal refund application within the specified timeframe as per the Miles India case law. Case-Laws Customs Tue, 08 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74870