Reassessment under Tariff Item 84.61(2) was permitted as a legal ground and consequential relief followed.

Item No. 1 of the invoice was held eligible for reassessment under Tariff Item 84.61(2) because the plea was a legal ground that did not enlarge the original refund claim. On that basis, the item was accepted for reassessment and the consequential relief flowing from the reassessment was granted. The appeal succeeded only to that limited extent, and not as a full allowance of the entire claim.

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Issues: Whether item No. 1 of the invoice was liable to reassessment under Tariff Item 84.61(2) of the Customs Tariff Act, 1975 and whether consequential relief followed.

Analysis: The appellants were permitted to raise the reassessment plea as a legal ground since it did not enlarge the original refund claim. On the facts stated, the item was accepted for reassessment under Tariff Item 84.61(2), and the claim was treated as eligible for the consequential relief flowing from such reassessment.

Conclusion: The reassessment plea succeeded and consequential relief was granted.

Final Conclusion: The appeal succeeded only to the extent of reassessment of item No. 1, with consequential relief, and was otherwise not fully allowed.

Ratio Decidendi: A legal ground seeking reassessment may be entertained where it does not exceed the original claim, and relief may follow if the item is found assessable under the applicable tariff entry.

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