https://www.taxtmi.com/caselaws?id=81820 Correct tariff classification of imported goods, being a pure question of law, may be raised at the appellate stage even if not taken in the original refund claim. On chemical examination, the goods were certified as a lubricating preparation and therefore fell under Heading 3403.99. That classification brought them within the scope of the exemption notification granting concessional duty, so the assessee was entitled to the benefit of the notification. en-us Fri, 06 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81820 Correct tariff classification of imported goods, being a pure question of law, may be raised at the appellate stage even if not taken in the original refund claim. On chemical examination, the goods were certified as a lubricating preparation and therefore fell under Heading 3403.99. That classification brought them within the scope of the exemption notification granting concessional duty, so the assessee was entitled to the benefit of the notification. Case-Laws Customs Fri, 06 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81820