https://www.taxtmi.com/caselaws?id=86654 The Tribunal ruled in favor of the Revenue, setting aside the Collector (Appeals)' orders. It upheld the classification of the imported goods as "stainless steel sheets" under Item 63(20A), denied the concessional rate of duty under Notification No. 118/65, and deemed the refund claims as time-barred under Section 27(1) of the Customs Act, 1962. The Tribunal emphasized adherence to commercial understanding over ISI specifications and reinforced the statutory time limits for refund claims, rejecting the High Court's jurisdiction to direct Customs authorities to ignore such limits. en-us Fri, 21 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86654 The Tribunal ruled in favor of the Revenue, setting aside the Collector (Appeals)' orders. It upheld the classification of the imported goods as "stainless steel sheets" under Item 63(20A), denied the concessional rate of duty under Notification No. 118/65, and deemed the refund claims as time-barred under Section 27(1) of the Customs Act, 1962. The Tribunal emphasized adherence to commercial understanding over ISI specifications and reinforced the statutory time limits for refund claims, rejecting the High Court's jurisdiction to direct Customs authorities to ignore such limits. Case-Laws Customs Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86654