1984 (3) TMI 383 - AT - Customs

Summary

The appeal was filed by Indian Posts & Telegraphs Dept. against the order-in-appeal No. 1156/DLH/82. The issue was regarding the assessment of Travelling Wave-Tubes imported by the appellants. The Collector rejected the claim for re-assessment, but after examining the documents, it was found that the items were component parts of Radio Telecommunication unit. The appeal was allowed, and the order-in-appeal was set aside.