https://www.taxtmi.com/caselaws?id=83143 A refund claim seeking reclassification of imported goods was held maintainable even though no appeal had been filed against the original bill of entry assessment, because a timely and otherwise legally sustainable refund request was not barred by the earlier assessment alone. On classification, the goods were found, on the basis of technical literature and expert material, to have the essential character of electrical insulating material used in electrical machines, so they fell under Heading 85.46. The departmental classification under Heading 59.03.29 was not upheld, and relief was granted to the assessee. en-us Wed, 27 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83143 A refund claim seeking reclassification of imported goods was held maintainable even though no appeal had been filed against the original bill of entry assessment, because a timely and otherwise legally sustainable refund request was not barred by the earlier assessment alone. On classification, the goods were found, on the basis of technical literature and expert material, to have the essential character of electrical insulating material used in electrical machines, so they fell under Heading 85.46. The departmental classification under Heading 59.03.29 was not upheld, and relief was granted to the assessee. Case-Laws Customs Wed, 27 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83143