https://www.taxtmi.com/caselaws?id=167145 The Tribunal ruled in favor of the Customs authorities, determining that the imported microscopical stains should be classified under Item No. 14D of the Central Excise Tariff Schedule as dyestuffs used in dyeing processes. The Tribunal rejected the importers' refund claims for excess countervailing duty, upholding the time-barred claim under Section 27(1) of the Customs Act, 1962. The decision emphasized adherence to statutory limitations and judicial precedents in customs classification matters, ultimately setting aside the Appellate Collector's orders and reinstating the Assistant Collector's decisions. en-us Tue, 18 Sep 1984 00:00:00 +0530 Tue, 09 Dec 2014 12:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167145 The Tribunal ruled in favor of the Customs authorities, determining that the imported microscopical stains should be classified under Item No. 14D of the Central Excise Tariff Schedule as dyestuffs used in dyeing processes. The Tribunal rejected the importers' refund claims for excess countervailing duty, upholding the time-barred claim under Section 27(1) of the Customs Act, 1962. The decision emphasized adherence to statutory limitations and judicial precedents in customs classification matters, ultimately setting aside the Appellate Collector's orders and reinstating the Assistant Collector's decisions. Case-Laws Central Excise Tue, 18 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167145