1983 (6) TMI 197 - AT - Customs

Summary

The judgment pertains to the assessment of Impeller Rings under Customs Tariff Heading No. 73.33/40. The Appellant claimed they should be assessed as component parts of Induced Draught Fans under Heading 84.11(4) and applied for a refund. The Tribunal agreed that the Impeller Rings are component parts of draught fans and should be assessed under Heading 84.11(4). The appeal was allowed.