This content is restricted to site members. If you are an existing user, please log in. New users may register below.Existing Users Log InUsername or EmailPassword Remember Me Forgot password? Click here to resetNew User? Click here to register Post navigation The Central Excise Tariff Heading 2403- there cannot be a demand against the classification under which the product is registered without undoing the classification of the product in the registration certificate Under sub-section (1) of Section 75A of the Customs Act, where duty drawback is not paid within a period of three months from the date of filing of claim, the claimant would be entitled to interest in addition to the amount of drawback -Since there was belated refund of the duty drawback to the respondent, it was entitled to interest at the rate which was fixed by the Central Government at the relevant point of time being fifteen percent.