1984 (1) TMI 205 - AT - Customs

Summary

The case involves M/s. Bharat Heavy Electricals Ltd. appealing against the assessment of packing rings made of steel under the wrong customs tariff heading. The Tribunal ruled in favor of the appellants, classifying the packing rings under the correct heading of 84.04/05 instead of 84.64. The decision was based on technical evidence presented by the representative showing that the rings were parts of a turbine and meant for preventing steam leakage. The appeal was allowed, granting consequential relief to the appellants.