https://www.taxtmi.com/caselaws?id=166754 A clear protest against reassessment prevented the refund claim from being treated as time-barred, because the assessee had effectively challenged both the duty demand and the classification adopted by the assessing authority. The absence of detailed grounds in the protest did not defeat its legal effect where the objection was otherwise apparent from the record. Reclassification of map-litho paper to a lower tariff item was also held unsustainable, since classification must follow the true identity of the goods and cannot rest on grammage alone or assumed similarity with cartridge paper without proof that the declared description was false. Refund relief followed and the duty was directed to be returned expeditiously. en-us Fri, 23 Dec 1983 00:00:00 +0530 Tue, 04 Nov 2014 11:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166754 A clear protest against reassessment prevented the refund claim from being treated as time-barred, because the assessee had effectively challenged both the duty demand and the classification adopted by the assessing authority. The absence of detailed grounds in the protest did not defeat its legal effect where the objection was otherwise apparent from the record. Reclassification of map-litho paper to a lower tariff item was also held unsustainable, since classification must follow the true identity of the goods and cannot rest on grammage alone or assumed similarity with cartridge paper without proof that the declared description was false. Refund relief followed and the duty was directed to be returned expeditiously. Case-Laws Central Excise Fri, 23 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166754