https://www.taxtmi.com/caselaws?id=87877 The Tribunal upheld the Collector's decision denying the refund claim of excess duty paid on imported safety clamps, classified as alloy steel hooks for general lifting purposes rather than as excavator spares. The Tribunal found no evidence supporting the Appellants' argument that the clamps were specifically designed for excavators, based on technical literature and dictionary definitions, ultimately dismissing the appeal and disposing of the Department's cross objection. en-us Fri, 05 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87877 The Tribunal upheld the Collector's decision denying the refund claim of excess duty paid on imported safety clamps, classified as alloy steel hooks for general lifting purposes rather than as excavator spares. The Tribunal found no evidence supporting the Appellants' argument that the clamps were specifically designed for excavators, based on technical literature and dictionary definitions, ultimately dismissing the appeal and disposing of the Department's cross objection. Case-Laws Customs Fri, 05 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87877