2001 (10) TMI 613 - AT - Customs

Summary

The appellant imported goods described as "chain pulley blocks 1 ton x 2.5 ton lift" and claimed refund under heading 8425.14, but Assistant Collector rejected the claim. The Commissioner (Appeals) also upheld the rejection. The appellant argued that the goods were hoists, but failed to provide evidence. The Tribunal found insufficient proof that the goods contained a chain for hoisting, thus dismissing the appeal.