GEEP FLASHLIGHT INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal is by special leave from the judgment dated 10 September 1975 of the Delhi High Court.

(2.) The appellant is a manufacture of dry battery cells. In October 1969 the appellant received a consignment of ten metric tones of manganese dioxide. The Assistance Collector levied duty on the consignment under Tariff Item 28. The appellant preferred an appeal. The Appellate Collector confirmed the order of the Assistant Collector. The appellant thereafter made an application to the Revisional Authority. The Revisional Authority held that the goods should be assessed under Tariff Item 26 and ordered refund of duty.

(3.) The appellant asked for refund and sent reminders to Customs Authorities for refund.