1983 (12) TMI 302 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT New Delhi involved M/s. Hindustan Motors Ltd. importing 'Gleason Blades' and claiming refund of countervailing duty. The tribunal ruled that the goods were classifiable under Tariff Item 51A of the Central Excise Tariff as 'milling cutters', dismissing the appeal.