1987 (6) TMI 260 - AT - Customs

Summary

The appellants imported insulators under Tariff Heading 84.18/27(1) but claimed they should be classified under Heading 84.18/27(7). Their refund application was rejected, leading to an appeal. The Appellate Collector denied reclassification, stating the goods were for distribution, not transmission. The appellants then appealed to the Appellate Tribunal CEGAT, arguing the insulators were used in the transmission line. The Tribunal agreed, holding that between generation and consumption, there is only a transmission system, including both transmission and distribution. The appeal was allowed, granting consequential relief.