1987 (9) TMI 263 - AT - Customs

Summary

The appellants argued goods should be assessed under heading 90.29(1) with 90.24(1) instead of 83.01/15(2). Bellows are considered part of the instrument for measuring gas flow. The Collector (Appeals) erred in assessment. Bellows to be assessed under heading 90.29(1) with 90.24(1). Appeal allowed with consequential relief.