1983 (9) TMI 299 - AT - Customs

Summary

The appeal was about the classification of compound ball and roller bearings valued at Rs. 8,143. The lower authorities classified it under Heading 84.62(2) of the CTA, but the appellants claimed it should be under Heading 84.62(1). The Department conceded that it should be classified under Heading 84.62(1), leading to the appeal being allowed and a refund ordered for the appellants.