1983 (4) TMI 272

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....arged to Customs duty at 100% ad val. (Basic duty) plus 20% ad val. (Auxiliary duty) and 30% ad val. (countervailing duty). After clearance of the goods on payment of the duty so assessed, the appellants filed a refund claim before the Assistant Collector of Customs, Bombay on the ground that the goods should have been assessed under Heading No. 84.34 of the Customs Tariff Schedule and not under 48.01/21 and that countervailing duty should have been charged at ₹ 1.60 per kg. as against 30% ad val. The Assistant Collector rejected the claim on the ground that the goods being in sheet form and being no impressed Matrix Board, they fell outside the scope of Heading No. 84.34. He also rejected the appellants' contention as regards levy of....

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....nd which are not impressed. It is on this reasoning that the appellants have prayed for setting aside of the order of the Appellate Collector of Customs and grant of consequential relief. 3. The appeal was initially posted for hearing on 11-3-1983. At the request of the appellants, the hearing was adjourned to 14-4-1983 on which date Shri Y.K. Narula, Manager of the appellants' firm, appeared, but stated that he had no instructions nor was he aware of the facts of the case and that, therefore, he had no submissions to make and that the appeal might be disposed of on the basis of the record. Appearing for the Respondent, Shri K.V. Kunhikrishnan, Junior Deptl. Representative submitted that Heading No. 84.34 of the Customs Tariff Schedul....

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....nment's policy on regulating import of goods into the country as announced from time to time. It cannot and does not serve as a guide for classifying goods under the Customs Tariff Schedule which is a self-contained code with headings, Chapter notes, Section notes and Rules of interpretation, all of which have legal force. Then there are also Explanatory notes to the Customs, Cooperation Council Nomenclature, on which the Customs Tariff Schedule is based, which though not of legal effect, are of considerable persuasive value in interpreting the scope of headings in the Customs Tariff Schedule. It is to these sides of interpretation that one must turn while determining the classification of imported goods for the purpose of levy of Customs d....