https://www.taxtmi.com/caselaws?id=40953 The High Court upheld the classification of imported components under Tariff Item 84.63 instead of Tariff Item 84.56, ruling in favor of the Central Government's interpretation. The court found that the duty charged was correctly assessed under the Customs Tariff Act, denying the petitioner's request for a refund of excess duty. The petition was dismissed, with each party bearing their own costs. en-us Tue, 17 Mar 1981 00:00:00 +0530 Tue, 18 May 2010 13:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40953 The High Court upheld the classification of imported components under Tariff Item 84.63 instead of Tariff Item 84.56, ruling in favor of the Central Government's interpretation. The court found that the duty charged was correctly assessed under the Customs Tariff Act, denying the petitioner's request for a refund of excess duty. The petition was dismissed, with each party bearing their own costs. Case-Laws Customs Tue, 17 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40953