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of <h1>Tribunal classifies goods under Heading 85.05 for Customs duty & Tariff Item 68 CET for CV duty</h1> <h3>INDIAN TELEPHONE INDUSTRIES Versus COLLECTOR OF CUSTOMS</h3> INDIAN TELEPHONE INDUSTRIES Versus COLLECTOR OF CUSTOMS - 1989 (42) E.L.T. 135 (Tribunal) The appellants imported goods under Bill of Entry No. D-1609 and applied for refund. The issue was the classification of the goods. The Tribunal held that the goods are correctly classifiable under Heading 85.05 for basic Customs duty and under Tariff Item 68 CET for CV duty, allowing the appeal on this ground.
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