1995 (9) TMI 74

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....sing a Writ application filed by the appellant challenging the assessment of a substance called Hypalon under the Tariff item relating to Synthetic resin instead of Synthetic rubber. The judgment under appeal was passed on 18-2-1986. The same question was also raised in Matter No. 666 of 1983 (National Insulated Cable Co. Ltd. v. Collector). The writ application was allowed by another learned Sing....

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....Cable Co. Ltd. - 1994 (74) E.L.T. 568 (Cal.). 2.We were informed that no appeal has been preferred by the Customs Authorities from the said judgment. 3.We are not persuaded to differ with the decision of the Division Bench in the case of National Insulated Cable Co. Ltd. We are accordingly bound by the decision and following the same we hold that Hypalon was not Synthetic resin but was class....

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....he balance of the impugned difference in duties by 31-3-1987. The Collector will refund forthwith the said amount to the appellants as also the sum of Rs. 13,00,000/- paid under the earlier order dated 25-3-1986 in the event the appeal succeeds." 6.We have gone through this order and also the relevant law. In our view, the appellant should move an application before the Assistant Collector of C....