1987 (7) TMI 407

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.....R., for the Respondent. [Order per : I.J. Rao, Member (T)].  - The appellants imported a Casting for Crank Case under the Bill of Entry No. 3674, dated 14-6-1982. Subsequent to the clearance of the goods, appellants filed a refund claim on the ground that C.V. Duty was leviable under Tariff Item 26AA CET and not under TI 63 CET as was done. The Assistant Collector rejected this claim o....