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of <h1>Heating Rods Import Classification Dispute Resolved by CEGAT Tribunal</h1> <h3>TOSHIBA ANAND LAMPS LTD. Versus COLLECTOR OF CUSTOMS</h3> TOSHIBA ANAND LAMPS LTD. Versus COLLECTOR OF CUSTOMS - 1989 (42) E.L.T. 116 (Tribunal) The Appellate Tribunal CEGAT, New Delhi heard a case where appellants imported Heating Rods assessed under Heading 85.12 of the Customs Tariff Act, 1975, seeking re-assessment under Heading 85.11(1). The Tribunal rejected the appeal, stating that without clear evidence that the heating rods were parts of an industrial furnace, the original assessment was correct. The appeal was dismissed, upholding the impugned order. (Citation: 1987 (3) TMI 333 - CEGAT, NEW DELHI)
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