1983 (9) TMI 276

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....hnan Ajwani, DR, for the Respondent. ORDER The Revision Application dated 24-9-1981 against Order No. C. 3/231/80, dated 23-3-1981 passed by the Appellate Collector of Customs, Madras has been transferred by the Government of India to the Tribunal for disposal under Section 131B(2) of the Customs Act, 1962. 2. A consignment of fuses was assessed under 85.18/27(5) and to additional du....

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.... and the excess duty should be refunded. Shri Jayaraj cited order No. B-431/83, dated 23rd May, 1983 which came to the finding that fuse links cannot be classified as porcelainware for purpose of Countervaiting duty goods, he wanted the ratio of this decision to be applied to the present case. Shri Unnikrishnan sought to make a distinction between the Tribunal order cited above and the present cas....