1997 (7) TMI 397 - AT - Customs

Summary

The Tamil Nadu Electricity Board appealed against the Collector of Customs' decision to reject their refund claim for re-classification of cupro tubes as condenser parts. The Collector noted that the goods were invoiced as tubes and treated as raw materials. The Tribunal upheld the Collector's decision, classifying the items under 74.07/08 and dismissing the appeal. (Case Citation: 1997 (7) TMI 397 - CEGAT, NEW DELHI)