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<h1>Appeal allowed for bellows assessment under correct heading; Collector's initial error corrected</h1> <h3>STEEL AUTHORITY OF INDIA LTD. Versus COLLECTOR OF CUSTOMS</h3> The appeal was allowed, and the bellows were to be assessed under heading 90.29(1) with 90.24(1) instead of 83.01/15(2) as argued by the appellants. The ... Classification The appellants argued goods should be assessed under heading 90.29(1) with 90.24(1) instead of 83.01/15(2). Bellows are considered part of the instrument for measuring gas flow. The Collector (Appeals) erred in assessment. Bellows to be assessed under heading 90.29(1) with 90.24(1). Appeal allowed with consequential relief.