https://www.taxtmi.com/caselaws?id=44100 The court upheld the Collector's decision to classify parts under Tariff Item No. 30D instead of a residuary item, denying the company's petition. The company's refund claim for overpaid duty was dismissed pending resolution of an appeal challenging the classification. The court directed the company to await the appeal outcome before seeking any refund. The court clarified that any recomputation of duty based on the relationship between the petitioner company and another entity could only occur after the appeal was resolved. en-us Thu, 15 Jun 1995 00:00:00 +0530 Wed, 23 Jun 2010 10:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44100 The court upheld the Collector's decision to classify parts under Tariff Item No. 30D instead of a residuary item, denying the company's petition. The company's refund claim for overpaid duty was dismissed pending resolution of an appeal challenging the classification. The court directed the company to await the appeal outcome before seeking any refund. The court clarified that any recomputation of duty based on the relationship between the petitioner company and another entity could only occur after the appeal was resolved. Case-Laws Central Excise Thu, 15 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44100