1987 (3) TMI 347

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....paid duty under Heading 05.01/15(1) CTA 'and later preferred a refund claim for Rs. 2,72,479.50 paise. The same was rejected by the Assistant Collector by order dated 2-3-1981 on the ground (as seen from the appeal memorandum) that the refund claim was not properly filed, the grounds were not explicitly mentioned and that Notification 127/76 had been rescinded by Notification No. 63.79, dated 1-3-1979 and bill of entry being dated 5-3-1979 benefit of concessional assessment under the notification was not available. The appeal against the said order was rejected by the Appellate Collector of Customs by order dated 16-7-1982. This appeal is against the said order. 2. We have heard Shri Eddy Bharucha, Advocate for the appellants and Shri K.C.....

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.... question the concessional rate was therefore, not available under that notification on 5-3-1979 the order of the lower authorities rejecting the claim for refund should therefore be upheld. 5. It is further claimed in the appeal that the subject goods would fall for classification under Chapter 30 and since there was exemption in respect or such goods under Notification No. 64/79, dated 6-3-1979 the claim for refund should be upheld with reference to the said notification. It should be seen that Heading 30.01 CTA (under which the subject goods are said to fall) reads as follows : Heading No. Sub-heading No. and des-cription of article Rate of duty Central Excise Tariff Item Standard Preferential Areas 30.01 "Organo-thereapeutic g....