1983 (7) TMI 172 - AT - Central Excise

Summary

The judgment concerns the assessment of Impeller Rings under Customs Tariff Heading No. 73.33/40. The Appellant claimed they should be assessed as component parts of Induced Draught Fans under Heading 84.11(4) and applied for a refund. The Tribunal agreed, stating that the Impeller Rings are incomplete/unfinished parts with the essential character of the finished part and should be assessed under Heading 84.11(4). The appeal was allowed.