JUDGMENT

UNTWALIA, J.:—The appellant company in these appeals by special leave is a manufacturer of rubber tyres and tubes. It imports several raw-materials including Pyratex Vinyl Pyridine Latex use in the manufacture of rubber tyres and tubes. The Customs authorities of the Government of India have been charging custom duty on V. P. Latex under the residuary item 87 of the Indian Tariff Act, 1934 instead of ICT 39 - an item meant for charging duty on raw-rubber. The custom duty charged under item 87 is much more than the one chargeable under item 39. A countervailing duty under item 15-A of the Central Excise Tariff in accordance with the Central Excises and Salt Act, 1944 is also charged if the article imported is not treated as raw rubber. On five consignments of V. P. Latex imported by the appellant in the year 1968 custom duty was charged under item 87 by the Appraiser pursuant to his order of assessment. Since he was an officer lower in rank than the Assistant Collector of Customs the appellant filed five applications before the Assistant Collector under Section 27 (1) of the Customs Act, 1962 - hereinafter referred to as the Act, for refund of the excess amount of duty char