1987 (3) TMI 306

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....D.R., for the Respondents. [Order per : I.J. Rao, Member (T)].  - The appellants imported electrical goods described as "Soft Ferrite Cores" and cleared the same under Bill of Entry Cash No. 334/D, dated 7-8-1978. After clearance of the goods the appellants applied for refund of part of the customs duty paid by them on the ground that the goods were assessed to duty under Heading 85.13 ....

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....Sub-Sl. No. (iii) against Sl. No. (4) in the Notification No. 172/76-Cus. Therefore, prior to 26-12-1978 there was no specific entry "parts made of ferrites" under Custom's Notification No. 172/77-Cus. Shri Koshy submitted that in view of this position prior to issue of the Notification No. 245/78 the cores would not fall under the notification. 3. Shri J. Gopinath, Ld. SDR had nothing to say i....