1987 (8) TMI 330 - AT - Customs

Summary

The appellants claimed benefit of Notification No. 179/80, but their claim was rejected for not producing required certificates. They argued that Cast Chrome Moly Steel should be assessed under Tariff Item 84.61(2) CTA for refund. The Department agreed. The Tribunal allowed the appeal for reassessment of item No. 1 under T.I. 84.61(2) CTA, granting consequential relief. The appeal was partially allowed.