1983 (12) TMI 173 - AT - Customs

Summary

The appellants claimed that 'Resistance Wires' imported by them should be classified under heading 74.03 or alternatively heading 85.18/27(5) of the C.T.A., 1975. The lower authorities classified the goods under heading 74.02(02), which was deemed wrong based on the goods' composition. The appellants provided a 'Certificate of analysis' supporting their claim, and the respondent agreed that the goods should be classified under heading 74.03. The appeal was allowed, and the appellants were granted a refund. (Case citation: 1983 (12) TMI 173 - CEGAT, NEW DELHI)