https://www.taxtmi.com/caselaws?id=94321 A refund claim cannot be expanded before the appellate authority by introducing a new classification basis after the statutory limitation period has expired, and the ancillary claim under Chapter 98 also failed for want of project import registration. Epoxy bars imported for generator use were not classifiable as parts of a generating set merely because they were suitable for that purpose; classification under Section XVI had to follow the order of the section notes, with Note 2(b) applying only after Note 2(a) was excluded. The customs classification and related refund-based reliefs therefore failed. en-us Tue, 25 Apr 2000 00:00:00 +0530 Mon, 21 Nov 2011 16:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94321 A refund claim cannot be expanded before the appellate authority by introducing a new classification basis after the statutory limitation period has expired, and the ancillary claim under Chapter 98 also failed for want of project import registration. Epoxy bars imported for generator use were not classifiable as parts of a generating set merely because they were suitable for that purpose; classification under Section XVI had to follow the order of the section notes, with Note 2(b) applying only after Note 2(a) was excluded. The customs classification and related refund-based reliefs therefore failed. Case-Laws Customs Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94321