1996 (6) TMI 136 - AT - Customs

Summary

The appellants imported welded and rolled tubes in Inconel alloy 601 claiming assessment under Heading 85.11 for Rotary Tube Annealing Furnace spares. Assessment was done under Heading 73.17/19(2) as stainless steel tubes. Refund claim was rejected due to lack of evidence. The appeal was dismissed as appellants failed to provide sufficient proof for reassessment.