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of <h1>Tribunal reclassifies Impeller Rings as component parts of Induced Draught Fans, granting refund</h1> The Tribunal allowed the appeal, determining that Impeller Rings should be assessed as component parts of Induced Draught Fans under Heading 84.11(4) ... CLAASIFICATION The judgment concerns the assessment of Impeller Rings under Customs Tariff Heading No. 73.33/40. The Appellant claimed they should be assessed as component parts of Induced Draught Fans under Heading 84.11(4) and applied for a refund. The Tribunal agreed, stating that the Impeller Rings are incomplete/unfinished parts with the essential character of the finished part and should be assessed under Heading 84.11(4). The appeal was allowed.
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