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of <h1>Appellants succeed in reclassification claim for Cast Chrome Moly Steel under Tariff Item 84.61(2) CTA.</h1> <h3>BHEL. Versus COLLECTOR OF CUSTOMS</h3> The appellants' claim under Notification No. 179/80 was initially rejected for lack of certificates. They contended that Cast Chrome Moly Steel should be ... Refund claim not exceeding amount as in original claim The appellants claimed benefit of Notification No. 179/80, but their claim was rejected for not producing required certificates. They argued that Cast Chrome Moly Steel should be assessed under Tariff Item 84.61(2) CTA for refund. The Department agreed. The Tribunal allowed the appeal for reassessment of item No. 1 under T.I. 84.61(2) CTA, granting consequential relief. The appeal was partially allowed.
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