1987 (6) TMI 285

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..... [Order per : H.R. Syiem, Member (T)]. - The West Bengal Electricity Board imported pulveriser steel balls for their thermal station. The balk were assessed by the Custom House under Heading 73.33/40. The learned Counsel for the Electricity Board claims that these are part of the crushing machinery in their thermal power station and ought to be assessed as parts of that machinery under Heading .....

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..... rned JDR is correct. 3. There cannot be any serious doubt that the steel balls are meant for the coal crushing machinery of the Electricity Board. Unfortunately, they have come as steel balls and their assessment as part of the machinery is not a serious proposition when in that capacity, they have a heading which has been made more specific for them by the note i.e. Note 4 of Chapter 84. 4. T .....

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