1996 (7) TMI 226 - AT - Customs

Summary

The appeal addressed the issue of whether imported goods should be liable to CVD under T.I. 33B or 26AA of the Central Excise Tariff. The appellants claimed a refund of duty for re-assessment of goods under Heading 73.15(1) but were initially assessed under Heading 73.15(2). The Assistant Collector ordered the goods to be covered by T.I. 33B(ii) for CVD. The Collector (Appeals) ruled that CVD is part of Customs duty and allowed re-assessment under Heading 73.15(1). The Tribunal determined that electric resistance wire is distinct from electrical wire and should not be classified under T.I. 33B, thus allowing the appeal.