1984 (3) TMI 382

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..... he Respondent. ORDER M/s. B.H.E.L., Madras has filed this revision application dated 30-1-1981 which has been transferred to the Tribunal and is considered as an appeal. The short question involved relates to assessment of item namely Disc & Nozzle which were assessed by the lower authorities under Heading 84.61(i) of the Customs Tariff. The claim of the appellants for assessment under heading 8 .....

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..... steam pressure on the high pressure steam pipe lines. Since the goods in question are component parts they should also be assessed under heading 84.61(2). Shri Chandramouli, the learned S.D.R. has agreed that the goods should be assessable under the said item namely 84.61(2). The Bench having considered the same orders re-assessment under heading 84.61(2) and orders consequential refund.
Case .....

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