(1) THESE appeals are preferred against the order of the government of India in a revision petition filed under Section 36 of the central Excise Act, as it obtained at the relevant time.

(2) THE appellant imported certain industrial fittings for 400 KV Transmission Lines in the year 1977. He presented the Bill of Entry on 26/2/1977. He classified the said imported goods under the then obtaining tariff item 73.33/40 and paid the appropriate duty thereon. The duty payable under the said tariff item at that time was 100% duty and 20% additional duty. Having paid the duty, he cleared the goods. Subsequently, the appellant says, he entered into correspondence with the Customs Authorities regarding the appropriate tariff item under which the said goods ought to have been classified. He says that he received the letter dated 26/10/1978 from the authorities, which according to the appellant, supports his contention that the said goods must be subjected to duty not under tariff item 73.33/40 but under tariff item 85.18/27 which attracts a far lower rate of duty.

(3) BE that as it may, the appellant filed an application for refund on 9/10/1978, even before receiving the