https://www.taxtmi.com/caselaws?id=42483 Container handling cranes were treated as machinery for lifting and handling under Heading 84.22, not as works trucks under Heading 87.07, because their essential character was that of a crane and the chassis or wheels did not change that classification. Duty collected on the mistaken classification was held refundable, as tax levied without authority cannot be retained. The existence of departmental appellate remedies did not defeat the claim where the appeal period had already expired and delay could not be condoned. Refund was therefore maintainable under the principles governing money paid under mistake, subject to the applicable limitation framework. en-us Fri, 10 Mar 1989 00:00:00 +0530 Fri, 11 Jun 2010 15:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42483 Container handling cranes were treated as machinery for lifting and handling under Heading 84.22, not as works trucks under Heading 87.07, because their essential character was that of a crane and the chassis or wheels did not change that classification. Duty collected on the mistaken classification was held refundable, as tax levied without authority cannot be retained. The existence of departmental appellate remedies did not defeat the claim where the appeal period had already expired and delay could not be condoned. Refund was therefore maintainable under the principles governing money paid under mistake, subject to the applicable limitation framework. Case-Laws Customs Fri, 10 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42483