1983 (1) TMI 253

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....ough the Port of Madras a consignment of glass tubes for the manufacture of television tubes vide Bill of Entry Cash No. D 1966 dated 29-8-1974. The goods were classified under Item No. 60 of the Indian Customs Tariff Schedule (ICT) and charged to basic customs duty at 100% ad valorem. They were also charged to additional (countervailing) duty of customs equivalent to the duty of excise leviable under Item No. 23-A(4) of the 1st Schedule to the Central Excises & Salt Act, 1944. After clearance of the goods on payment of duty so assessed the appellants filed a refund claim before the Assistant Collector of Customs, Madras on two grounds, namely, that certain shortages were noticed in the consignment and that the TV tubes being wireless recep....

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....f duty paid initially on the short supplied goods should be refunded; (ii) the glass tubes are of special glass, special shape and design for the manufacture of TV picture tubes. The Customs authorities were classifying these tubes under Item 73 (2) of the ICT for a long time and it was around 1-3-1973 that they resorted to the classification of the goods under Item 60 of the ICT read with Item 23-A of the Central Excise Tariff Schedule. In view of this the appellants had taken up the matter with the Government of India who, after considering all aspects of the matter, issued a notification No. 12-Cus., dated 16th February, 1976 exempting glass shells for manufacture of TV picture tubes from basic duty of Customs in excess of 60% ad valore....