https://www.taxtmi.com/caselaws?id=166816 The majority judgment allowed the appeal partly, holding that the goods were classifiable under Item 39 of I.C.T. with consequential refund for customs duty. The classification for additional duty (C.V.D.) under Item 15A of the C.E.T. was upheld. The minority opinion, however, restricted the refund to the amount claimed within the six-month time limit. en-us Fri, 23 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 17:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166816 The majority judgment allowed the appeal partly, holding that the goods were classifiable under Item 39 of I.C.T. with consequential refund for customs duty. The classification for additional duty (C.V.D.) under Item 15A of the C.E.T. was upheld. The minority opinion, however, restricted the refund to the amount claimed within the six-month time limit. Case-Laws Customs Fri, 23 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166816