1987 (9) TMI 287

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....t. Shri J. Gopinath, SDR, for the Respondent. [Order per : J.J. Rao, Member (T)].  - The appellants imported under Bill of Entry No. C-459/14-1-1980, dated 29-3-1980 the goods described as Water Pump Bearings. The goods were assessed to customs duty under Heading No. 84.62 (2). Subsequently they applied for refund of part of the duty, on the ground that the goods should be classified....

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....iate than sub-heading (3). He pointed out that all machinery parts which serve the purpose of transmission of power are included under Heading 84.63. Shri Kunhikrishnan further pleaded that if the goods are classified under Heading 84.62(1) as earlier ordered by the Tribunal the appellants would be eligible to a refund which is higher than what the refund application was for. He submitted that in ....

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....aded that in view of the legal position the refund to be granted to the appellant should be limited to the claimed amount. Shri Kunhikrishnan argued that the Miles India judgment is not applicable to this case and also pointed out that Section 27(3) of the Customs Act supports his arguments. 5. We have considered the arguments carefully. Insofar as the classification of the imported goods is co....