https://www.taxtmi.com/caselaws?id=41572 The court allowed the writ petition, ruling in favor of the petitioner in a case involving the concessional assessment of imported plastic metallised films under Customs Notification 228/76. The court directed the respondent to refund the additional duty levied on the imported goods, emphasizing the importance of consistent interpretation and application of tariff notifications to prevent ambiguity and arbitrary decisions by revenue authorities. en-us Fri, 27 Jul 1984 00:00:00 +0530 Fri, 04 Jun 2010 15:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41572 The court allowed the writ petition, ruling in favor of the petitioner in a case involving the concessional assessment of imported plastic metallised films under Customs Notification 228/76. The court directed the respondent to refund the additional duty levied on the imported goods, emphasizing the importance of consistent interpretation and application of tariff notifications to prevent ambiguity and arbitrary decisions by revenue authorities. Case-Laws Central Excise Fri, 27 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41572