https://www.taxtmi.com/caselaws?id=92884 Interpretative rules that were not in force on the date of import could not be applied to deny refund on the basis adopted by the lower authorities. The imported diesel engine, generator and switch board were also treated as a composite machine functioning together to generate electricity, making the relevant tariff section note controlling for classification. The impugned order was set aside and the refund claim was remanded to the adjudicating authority for fresh consideration under the correct tariff provision. en-us Thu, 12 Feb 1998 00:00:00 +0530 Sat, 05 Nov 2011 17:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92884 Interpretative rules that were not in force on the date of import could not be applied to deny refund on the basis adopted by the lower authorities. The imported diesel engine, generator and switch board were also treated as a composite machine functioning together to generate electricity, making the relevant tariff section note controlling for classification. The impugned order was set aside and the refund claim was remanded to the adjudicating authority for fresh consideration under the correct tariff provision. Case-Laws Customs Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92884