1987 (5) TMI 242 - AT - Customs

Summary

The Tribunal allowed the appeal by Bharat Heavy Electricals Ltd., holding that the imported Twin Fan Units should be assessed under Tariff Item 33(2) for c.v. duty, not Tariff Item 33(3). The goods were considered component parts for electric motors under Heading 85.01(1) with benefit of Notification No. 37/79. The impugned order was set aside. (Case Citation: 1987 (5) TMI 242 - CEGAT, NEW DELHI)