DELHI ELECTRIC SUPPLY UNDERTAKING Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The articles in question are described by the appellant thus:

(2.) The Customs, Excise and Gold (Control) Appellate tribunal, in the order under challenge, upheld the contention of the Revenue that the goods fell within the Customs Tariff Heading 83. 01/15 which, as it then stood, read thus:

(3.) The tribunal rejected the case of the assessee that the goods fell under heading 84. 01/02 which, as it then stood, read thus: