1983 (5) TMI 236 - AT - Customs

Summary

The case involved M/s Nava Bharat Enterprises Pvt. Ltd. filing a revision application under Section 131 of the Customs Act, 1962 before the Central Government against an order passed by the Appellate Collector of Customs. The importer sought re-assessment of items as laboratory chemicals under sub-item 19 of Tariff Item No. 29.01/45 of CTA 75 without additional duty. The Tribunal allowed the importer's claim for re-assessment of microscopic stain under the mentioned sub-item, but did not involve itself in the classification dispute of the indicator paper. The appeal was partly allowed with directions to grant consequential relief within four months.