1987 (7) TMI 113

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....rcuit television cameras. It appears that the said senses were classified under the Heading 90.02 read with Heading 85.15(1) of the Customs Tariff Act, 1975 (hereinafter referred to as "the Tariff Act"). However, the countervailing duty was levied on the lenses under Item 23A of the First Schedule to the Central Excises and Salt Act, 1944 by classifying the said lenses as an item of 'Glass and Gla....

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....ses imported by the petitioners earlier. However, the applications for refund were rejected on the ground that the same were preferred after a period of six months of payment of duty. The petitioners took the matter right up to the Government level, but they were turned out. 4. It is clear that the said levy of countervailing duty was clearly without the authority of law, and if that is so, the....