1983 (7) TMI 318

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..... ER In this Revision application, transferred to this Tribunal and heard by us as an appeal pursuant to Section 131B of the Customs Act, 1962, the Appellant seeks reassessment of Items 3 to 7 of the Bill of Entry at 40% ad valorem under the Heading 85.18/27(3) instead of at 60% at under Heading 85.18/27(1). 2. The Appellant would appear to have failed to produce any evidence, whatsoever, for .....

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..... rical circuits, or for making connections to or in electrical circuits; resistors; switch boards and control panels, as well as; (ii) Insulators of any material and insulating fittings for electrical equipment. 7. Heading No. 85.18/27(3) does not, however, specifically provide for Insulators or insulating fittings. It specifically speaks of electrical apparatus for making and breaking electr .....

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