1987 (5) TMI 260 - AT - Customs

Summary

The appellants imported a vertical main shaft assessed under Customs Heading 84.63, but sought re-assessment under Heading 84.56 for a lower duty rate. They claimed the shaft was a component in the initial assembly of a bowl mill falling under Heading 84.56, eligible for a lower duty rate under exemption Notification No. 350/76-Cus. The Tribunal found their claim tenable under the exemption notification and remanded the matter to the Assistant Collector for verification and sanction of the claim. The appeal was allowed in favor of the appellants.