1997 (4) TMI 184 - AT - Customs

Summary

The appeal was filed against the rejection of a refund claim for imported items classified under tariff heading 73.18, which was later changed to 84.13. The appellant argued that the items were specifically used as spares and had a foreign mark, not parts of general use. The tribunal agreed, stating that the authorities changed the assessment without proper reclassification proceedings, and ruled in favor of the appellant, setting aside the impugned order.