S. Duggal, Member (J)

1. The short question, falling for determination in this appeal, filed by Miles India Ltd., Baroda (Gujarat) is as to whether the order passed by firstly; the Assistant Collector of Customs and then by the Appellate Collector of Customs, Bombay, on appeal being filed before him, whereby they declined to entertain the claim for refund, filed by the appellant on the same being barred by time, as having been made after expiry of the period of six months, stipulated u/s 27 of the Customs Act, 1962 are legally sustainable or not.

2. Brief facts, as revealed by the grounds set out in the revision petition, as it was filed before the Central Government under the provisions of Section 131 of the Customs Act (as then applicable) and now received by this Tribunal and to be disposed of as such are, that the appellants imported an article described as ; Indian Chemical Reagent Strips from abroad and that there are repetitive imports and it has been their persistent contention that these are to be classified under tariff item 90.17/18 of Indian Customs Tariff on the ground that the same were diagnostic medical tools. It is further revealed that they contended alternativ