1997 (7) TMI 397

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..... der per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by Tamil Nadu Electricity Board against impugned order passed by the Collector of Customs (Appeals), Madras. 2. The refund claim filed by the appellants for re-classification of cupro tubes as parts of condenser of turbines, has been rejected. On appeal filed by the party, the Collector has observed that the goods have been i .....

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..... n placed on our record. 4. Ld. DR, Shri Negi, reiterated views taken by the authorities below, in classifying the item under 74.07/08 of the Customs Tariff Act. 5. We find that the very issue had come up for consideration before the Tribunal in their own case and the Tribunal had decided that the items, in question, are classifiable under 74.07/08 and not under 84.04/05 as part of the condense .....

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