1987 (10) TMI 230 - AT - Customs

Summary

The judgment concerns the reassessment of boiler tubes imported under Heading 73.17/19(l)(iii). The appellants successfully argued that the tubes should be classified as "Tubes and pipes for boilers" under the specified heading, leading to a lower rate of assessment. The Department's objection was deemed unjustified, and the appellants' appeals were allowed.