https://www.taxtmi.com/caselaws?id=30556 The High Court upheld the Tribunal's decision regarding the classification of imported goods, refund of excess duty paid, and passing on the duty incidence to the buyer. It was determined that the respondent's classification of CCTV systems was correct, leading to a refund of the excess duty paid. The Court found that the duty incidence was not passed on to the buyer as the contracted price had been set before importation. Consequently, the appeal was dismissed as no substantial question of law was identified, affirming the respondent's entitlement to the refund. en-us Mon, 25 Aug 2008 00:00:00 +0530 Tue, 02 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30556 The High Court upheld the Tribunal's decision regarding the classification of imported goods, refund of excess duty paid, and passing on the duty incidence to the buyer. It was determined that the respondent's classification of CCTV systems was correct, leading to a refund of the excess duty paid. The Court found that the duty incidence was not passed on to the buyer as the contracted price had been set before importation. Consequently, the appeal was dismissed as no substantial question of law was identified, affirming the respondent's entitlement to the refund. Case-Laws Customs Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30556