1984 (5) TMI 155 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by M/s. Bharat Heavy Electricals Ltd. against the Collector of Customs' decision to reject their claim for concessional assessment of Customs duty on imported Electronic Components. The Tribunal found that the goods were eligible for concessional assessment under Notification No. 37-Cus., dated 15-2-1979, as they were component parts of Thristor Converters falling under Heading 85.01(1) of the Customs Tariff. The appeal was allowed, setting aside the Collector's orders.