2000 (3) TMI 138

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....consideration in this appeal is whether chloracetamidoxime, a drug intermediate, is of the same class as chlordiazepoxide. The question arises because the appellant had claimed refund under Rule 173L of the duty paid on the former, which was used after its clearance of payment of duty and return by the buyer to make the latter. In the order impugned in the appeal, the Collector (Appeals) has held ....

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....e taken into account. The decision cited by the appellant say that in the absence of definition in the rule of the terms "class" the meaning that is generally attributed to belonging to the same group or containing common characteristics must be considered. The bench of the Tribunal has held that goods falling within the same tariff item can be considered to be of the same class. Applying this pri....