TaxTMI 
TaxTMI 
2002 (11) TMI 414
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....ce the duty was paid under protest, the Customs House was not sure of the classification of the product in question till the decision of the Tariff Conference and the claim was filed soon thereafter, it should be allowed without rejecting it as time-barred. The learned DR states that since the duty was paid on 3-10-1986 and the refund claim was filed on 30-1-89, it was clearly time-barred in view of the specific provisions conferred in Section 27 and therefore, he supports the decisions of the lower authorities rejecting the claim. The learned DR also produced a copy of the Central Appraising Manual, Volume IV, page 15 outlining the manner of protest to be registered and relied on the CEGAT decision in the case of Ritspin Synthetics Limited....
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....also referred to the Chief Chemist's opinion and earlier practice of classifying such product under Chapter 38. 4. The appellants have brought to notice the chemical examiner's note dated 12-10-88 wherein he states that since there is a difference of opinion regarding the classification of the product, it has been suggested that the matter may be either referred to the chief chemist or to the next Collector's conference for decision. 5. The issue was discussed in the Tariff Conference on 8/9-12-1988 at Calcutta as seen from the Minutes thereof, where the chief chemist unequivocally expressed the view that the product in question merited classification under Chapter 38 and his view was accepted by the Collectors in conference....
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....n; or (c) where the importer or the exporter has produced all the necessary documents and furnished full information for the assessment of duty but the proper officer deems it necessary to make further enquiry for assessing the duty; the proper officer may direct that the duty leviable on such goods may, pending the production of such documents or furnishing of such information or completion of such test or enquiry, be assessed provisionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the payment of the deficiency; if any, between the duty finally assessed and the duty provisionally assessed. (2) When the....
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....d finalising assessment under Chapter 32. 9. The CEGAT decision in the case of Ritspin synthetics, cited by the learned DR does not advance the case for time-bar as it has been decided therein that while a letter of protest is must, the endorsement on duty paying documents is not mandatory but only directory. In the instant case, there was a letter of protest filed by the appellants. The copy of the Appraising Manual filed by the learned DR reproduces a C.B.R. letter of July 8,1955. It does mention that a protest may be either simultaneous with or subsequent to the payment of duty, but can never be prior to such payment. However, the said instructions also envisage filing of general protest raising a question of law valid for subseq....