2005 (10) TMI 152

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....orted 55 MTs of carbon black from Republic of Korea and filed a Bill of Entry, which was assessed to duty at normal rate and such duty was paid by the assessee. Subsequently, the appellants noticed that the rate of duty applicable, under Notification No. 26/95-Cus. dated 16-3-95, to the above goods imported from Korea was lesser than the tariff rate. Accordingly, they filed a claim for refund of t....

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....16-3-95 (as amended) prescribed concessional rates of customs duty on specified goods imported from the Republic of Korea which had ratified the Bangkok Agreement. The carbon black imported by the appellants was one of such goods. For claiming the benefit of concessional rate of duty under the notification, the importer was required to comply with the requirements specified under the aforesaid rul....

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....5." The original authority found the above certificate to be unsigned. The lower appellate authority took the view that, whether signed or otherwise, the above certificate was not a certificate required for claiming preferential rate of duty under the notification. Neither of these can be accepted. We have found the above certificate to have been signed on behalf of the Korea Chamber of Commerc....