1995 (9) TMI 76

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.... Scrap from U.S.A. and cleared the same for home consumption on payment of customs duty including additional duty (countervailing duty). The additional duty was charged on the goods under Item No. 15A(1) of the Central Excise Tariff then in force. The assessee thereafter made an application for refund of the additional duty recovered in the said consignment on the plea that the goods in question w....

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.... 15A it was liable to duty under the residuary Item 68 only. In that view of the matter, the Tribunal relying on an earlier decision in the case of the same assessee 1987 (30) E.L.T. 439 saw no merit in the Department's appeal against the order of the Collector (Appeals) who had taken the view that the correct classification would be under Tariff Item 68. Since the imports in question were between....

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....ober, 1981 and 9th December, 1981, i.e. prior to 1-3-1982 when Explanation-III was added to Tariff Item 15A. The assessee's contention that the goods could not be classified under Tariff Item 15A(1) was accepted by the Collector (Appeals) and the Tribunal. Since Tariff Item 15A(1) or (2) did not cover this scrap in question, the Collector (Appeals) as well as the Tribunal were right in reaching th....