1986 (11) TMI 247 - AT - Central Excise

Summary

The case involved M/s. National Newsprint & Paper Mills Limited seeking a refund of Customs duty paid on imported goods classified under different headings. The Appellate Collector allowed the appeal for one item but upheld the classification for another item. The Pneumatic Power Cylinder was deemed to be a component part and reclassified, while the Dual Cup Gasket Assembly was classified as a gasket. The appeal partly succeeded, with relief granted for one item and dismissed for the other.