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of <h1>Appellate Tribunal allows appeal on re-assessment of imported goods based on certificates</h1> The Appellate Tribunal CEGAT, New Delhi allowed M/s. Bharat Heavy Electricals Ltd.'s appeal regarding the re-assessment of imported goods (Winding ... Machines - Reassessment at concessional rate The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. Bharat Heavy Electricals Ltd. regarding the re-assessment of imported goods (Winding Temperature Indicators) under a different tariff heading, based on the DGTD Certificate and End-Use Certificate provided by the appellant. The appeal was limited to 40 out of 50 Winding Temperature Indicators covered by the DGTD Certificate. The Tribunal ruled in favor of the appellant based on the certificates provided.
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