https://www.taxtmi.com/caselaws?id=90592 Imported goods assessed under Chapter 91 were held outside Notification No. 232/83-Cus., because the exemption applied only to goods classifiable under Chapters 38, 84, 85 and 90. The refund claim failed since the appellants relied only on their status as an electronic industry and did not challenge the Chapter 91 classification or seek alternative classification before the lower authority. On that record, the original assessment remained unassailed, and the concessional benefit was unavailable. The refund was therefore rejected. en-us Wed, 29 Jan 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90592 Imported goods assessed under Chapter 91 were held outside Notification No. 232/83-Cus., because the exemption applied only to goods classifiable under Chapters 38, 84, 85 and 90. The refund claim failed since the appellants relied only on their status as an electronic industry and did not challenge the Chapter 91 classification or seek alternative classification before the lower authority. On that record, the original assessment remained unassailed, and the concessional benefit was unavailable. The refund was therefore rejected. Case-Laws Customs Wed, 29 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90592