https://www.taxtmi.com/caselaws?id=44786 Cellulose acetate scrap imported before 1-3-1982 was not covered by Tariff Item 15A(1) or 15A(2) because, on the facts found, it did not answer those specific tariff descriptions. It was therefore classifiable under the residuary Tariff Item 68, and additional duty had to be computed on that basis. Where duty is collected on an incorrect classification, the differential amount is refundable, and the refund directed by the Collector (Appeals) was justified. en-us Wed, 20 Sep 1995 00:00:00 +0530 Sat, 03 Jul 2010 17:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44786 Cellulose acetate scrap imported before 1-3-1982 was not covered by Tariff Item 15A(1) or 15A(2) because, on the facts found, it did not answer those specific tariff descriptions. It was therefore classifiable under the residuary Tariff Item 68, and additional duty had to be computed on that basis. Where duty is collected on an incorrect classification, the differential amount is refundable, and the refund directed by the Collector (Appeals) was justified. Case-Laws Customs Wed, 20 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44786