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<h1>Appellate Tribunal dismisses appeal on imported Insulators reassessment, ruling on correct assessment heading.</h1> <h3>GENERAL MANAGER (STORES), CENTRAL RAILWAYS, BOMBAY Versus COLLECTOR OF CUSTOMS, BOMBAY</h3> The Appellate Tribunal CEGAT in New Delhi dismissed the appeal in a case concerning the reassessment of imported Insulators. The Appellant's request for ... - The Appellate Tribunal CEGAT in New Delhi heard a case regarding the reassessment of imported Insulators. The Appellant's claim for reassessment at a lower rate was rejected due to lack of evidence. The Tribunal determined that the Insulators should be assessed under Heading 85.18/27(1) and not 85.18/27(3), leading to the dismissal of the appeal.