2005 (3) TMI 621

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.... [Order (Oral)]. - This appeal has been filed against Order-in-Appeal No. C. Cus. 365/2004 dated 31-5-2004 passed by the Commissioner of Customs (Appeals), Chennai. The issue relates to refund claim. The appellants imported goods known as 'Damar Batu' on payment of duty at 10% ad valorem under Chapter Heading 1301.90. Later he claimed classification under 1302.19. He filed refund claim in view....