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<h1>CEGAT Appellate Tribunal: Goods assessed under 85.18/27(1) not 85.08 CTA. Appeal allowed, refund claim rejected.</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, determining that the goods should be assessed under 85.18/27(1) instead of 85.08 ... Switch - Electric Motor The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants regarding the assessment of goods under T.I. 85.01 CTA. The goods were deemed assessable under 85.18/27(1) instead of 85.08 CTA. The tribunal allowed the appeal with consequential relief, disregarding the refund claim related to c.v. duty. (Citation: 1987 (8) TMI 333 - CEGAT, New Delhi)
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