1984 (3) TMI 382 - AT - Customs

Summary

The case involved M/s. B.H.E.L., Madras appealing for the assessment of Disc & Nozzle under Heading 84.61(2) as parts of safety valves. The lower authorities had assessed them under Heading 84.61(i) of the Customs Tariff. The Tribunal accepted the appellants' claim, re-assessed the items under heading 84.61(2), and ordered a refund.