https://www.taxtmi.com/caselaws?id=41044 The court ruled in favor of the petitioners, ordering the Customs authorities to refund the excess duty paid amounting to Rs. 14,05375.30 within six weeks. The judgment emphasized the conclusiveness and validity of certificates issued by the Directorate General of Technical Development, stating that Customs authorities were bound by them unless evidence of fraud or mistake was presented, which was absent in this case. The court also determined that Pyrethrum Flowers should be classified as chemicals, making the petitioners eligible for the exemption under the Indian Tariff Act, 1934. en-us Thu, 01 Oct 1981 00:00:00 +0530 Thu, 20 May 2010 12:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41044 The court ruled in favor of the petitioners, ordering the Customs authorities to refund the excess duty paid amounting to Rs. 14,05375.30 within six weeks. The judgment emphasized the conclusiveness and validity of certificates issued by the Directorate General of Technical Development, stating that Customs authorities were bound by them unless evidence of fraud or mistake was presented, which was absent in this case. The court also determined that Pyrethrum Flowers should be classified as chemicals, making the petitioners eligible for the exemption under the Indian Tariff Act, 1934. Case-Laws Customs Thu, 01 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41044