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of <h1>Customs Tribunal: Conveyor BE.L.T.s correctly classified under Heading 73.33/40, not 84.22. Appeal dismissed.</h1> <h3>NARAYAN SINGH AND CO. Versus COLLECTOR OF CUSTOMS</h3> The Tribunal upheld the customs assessment, ruling that the imported Conveyor BE.L.T.s were properly classified under Heading 73.33/40 instead of Heading ... Classification The appellants imported Conveyor BE.L.T.s as parts of a furnace, seeking re-classification under Heading 84.22. Customs assessed them under Heading 73.33/40. The Tribunal dismissed the appeal, stating the goods were excluded from Chapter 84 and should be classified under Heading 73.33/40.
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