https://www.taxtmi.com/caselaws?id=41667 Correspondence relied on as a protest for refund purposes must, on a fair reading of the letters and surrounding circumstances, clearly relate to the disputed levy or classification. Letters dated 2-2-1973 and 14-3-1973 were read as confined to the includibility of freight or handling charges in assessable value. They did not amount to a protest against classification or rate of duty, and the later classification dispute could not be brought within that earlier correspondence. The protest was therefore limited to valuation, not to the excess duty claim based on classification. en-us Fri, 03 May 1985 00:00:00 +0530 Sat, 05 Jun 2010 12:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41667 Correspondence relied on as a protest for refund purposes must, on a fair reading of the letters and surrounding circumstances, clearly relate to the disputed levy or classification. Letters dated 2-2-1973 and 14-3-1973 were read as confined to the includibility of freight or handling charges in assessable value. They did not amount to a protest against classification or rate of duty, and the later classification dispute could not be brought within that earlier correspondence. The protest was therefore limited to valuation, not to the excess duty claim based on classification. Case-Laws Central Excise Fri, 03 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41667