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1987 (6) TMI 285 - AT - Customs

The West Bengal Electricity Board imported pulveriser steel balls for their thermal station. The dispute was about whether they should be assessed under Heading 73.33/40 or 84.56. The Tribunal ruled that the steel balls should be classified under Heading 73.33/40 as per Note 4 of Chapter 84. The appeal was rejected. (Case: West Bengal Electricity Board vs. Customs Department)

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