1997 (3) TMI 214 - AT - Customs

Summary

The appeal was against the order-in-appeal of the Collector of Customs (Appeals), Bombay. The dispute was regarding the classification of imported spare parts as nuts and bolts under CTH 7318. The Assistant Collector rejected a refund claim for concessional duty under Notification No. 86/86, stating the goods were parts of Bulldozers. The Tribunal held that the goods were eligible for exemption under Notification No. 86/86 as they were assessed as bolts and nuts, setting aside the impugned order and allowing the appeal.