https://www.taxtmi.com/caselaws?id=40917 The judgment concerns refund claims of C.V. duty on silicone oil/silicone fluid consignments. The Government rejected claims in two cases due to time limitations under Sec. 27(1) of the Customs Act and one case failed due to limitation under Sec. 128. Petitioners argued goods were not excisable, seeking exemption from time limits. The Government upheld rejection in two cases but remanded one for further review within statutory limits, considering historical excisability context and changes in tariff classification. The decision balanced legal provisions and historical context in determining the outcome of the revision applications. en-us Tue, 25 Nov 1980 00:00:00 +0530 Tue, 18 May 2010 10:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40917 The judgment concerns refund claims of C.V. duty on silicone oil/silicone fluid consignments. The Government rejected claims in two cases due to time limitations under Sec. 27(1) of the Customs Act and one case failed due to limitation under Sec. 128. Petitioners argued goods were not excisable, seeking exemption from time limits. The Government upheld rejection in two cases but remanded one for further review within statutory limits, considering historical excisability context and changes in tariff classification. The decision balanced legal provisions and historical context in determining the outcome of the revision applications. Case-Laws Customs Tue, 25 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40917