1983 (3) TMI 264 - AT - Customs

Summary

The goods involved were non-transparent crucibles and basins of fused silica imported on 20-6-1973. They were assessed under the residuary Item No. 87 of the Indian Customs Tariff. The appellants sought assessment under Item 77(2) ICT for exclusive laboratory use. The Tribunal held that the goods were correctly classified under the residuary item No. 87 ICT and were not liable for countervailing duty. The appeal was rejected for basic customs duty but allowed for a refund of countervailing duty.