https://www.taxtmi.com/caselaws?id=288650 The High Court upheld the classification of imported goods as stainless steel sheets under Item 63(20-A) of the Indian Tariff Act, confirming the duty at 100% ad valorem. Refund claims were rejected as time-barred and lacking merit. The court did not address the jurisdictional argument under Article 130 of the Constitution. The writ appeals were allowed, judgments in the writ petitions were set aside, and rules nisi were discharged. en-us Thu, 19 Dec 1985 00:00:00 +0530 Sat, 20 Jun 2020 13:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288650 The High Court upheld the classification of imported goods as stainless steel sheets under Item 63(20-A) of the Indian Tariff Act, confirming the duty at 100% ad valorem. Refund claims were rejected as time-barred and lacking merit. The court did not address the jurisdictional argument under Article 130 of the Constitution. The writ appeals were allowed, judgments in the writ petitions were set aside, and rules nisi were discharged. Case-Laws Customs Thu, 19 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288650