BHARAT HEAVY ELECTRICALS LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE assessment of Impeller Rings under Customs Tariff Heading No. 73.33/40 read with Notification No. 254/76 is under challenge in this Revision petition transferred to the Tribunal and heard as an appeal pursuant to Section 131B of the Customs Act, 1962.

(2.) THE Appellant claimed their assessment as component parts of Induced Draught Fans and hence assessable to duty at 40% + C.V. duty under Heading 84.11(4) of the Customs Tariff and applied for refund of Rs. 3 165.05.

(3.) HE Assistant Collector had rejected the claim for the reassessment as well as refund for the Appellant's failure to produce assembly drawing showing the sweep diameter of the fan.An appeal filed against the said order was also rejected for the same reason.