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<h1>Imported boiler tubes reclassified for lower assessment rate following successful appeal. Department's objection deemed unjustified.</h1> <h3>BHARAT HEAVY ELECTRICALS LTD. Versus COLLECTOR OF CUSTOMS</h3> BHARAT HEAVY ELECTRICALS LTD. Versus COLLECTOR OF CUSTOMS - 1989 (41) E.L.T. 461 (Tribunal) The judgment concerns the reassessment of boiler tubes imported under Heading 73.17/19(l)(iii). The appellants successfully argued that the tubes should be classified as 'Tubes and pipes for boilers' under the specified heading, leading to a lower rate of assessment. The Department's objection was deemed unjustified, and the appellants' appeals were allowed.