1987 (8) TMI 325 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved the Customs classification of Water Pump Bearings. It was held that the bearings should be classified under Heading 84.62(1) for basic duty. The appellants were granted a refund based on this classification. The issue of Countervailing Duty was not pressed before the Tribunal as it was still open before the Assistant Collector.