https://www.taxtmi.com/caselaws?id=81908 The Tribunal upheld the lower authorities' decisions, rejecting the appeals for refund of additional duty of customs (CVD) and reclassification of imported goods. It ruled that "Excise Duty" under Section 3 of the Customs Tariff Act, 1975, encompasses State Excise Duty. The reclassification claims were dismissed as they were filed beyond the statutory time limit and not part of the original refund claims. The Tribunal emphasized adherence to the limitation period prescribed by statute, deeming the subsequent claims for reclassification as fresh and time-barred. en-us Tue, 16 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81908 The Tribunal upheld the lower authorities' decisions, rejecting the appeals for refund of additional duty of customs (CVD) and reclassification of imported goods. It ruled that "Excise Duty" under Section 3 of the Customs Tariff Act, 1975, encompasses State Excise Duty. The reclassification claims were dismissed as they were filed beyond the statutory time limit and not part of the original refund claims. The Tribunal emphasized adherence to the limitation period prescribed by statute, deeming the subsequent claims for reclassification as fresh and time-barred. Case-Laws Customs Tue, 16 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81908