1987 (2) TMI 383

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....e appellants M/s. Bharat Corporation had imported a consignment of 'Elastic Webbing' and had cleared the same on payment of duty as assessed. They subsequently claimed refund on the ground that duty should have been levied in terms of Notification No. 29/79-Cus., dated 10-2-1979. This was rejected by the Assistant Collector and the same was upheld by the Appellate Collector also. The revision peti....