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of <h1>Customs Tribunal overturns classification of Chemical Analysis Equipment as plastics, remands for new assessment</h1> <h3>BHARAT HEAVY ELECTTRICALS LTD. Versus COLLECTOR OF CUSTOMS</h3> The Appellate Tribunal CEGAT, New Delhi found the customs authorities' assessment of Electrical Chemical Analysis Equipment as plastics under Heading ... Electricals Chemical The Appellate Tribunal CEGAT, New Delhi found the customs authorities' assessment of Electrical Chemical Analysis Equipment as plastics under Heading 39.01/06 to be wrong. The matter is remanded for a new decision by the Assistant Collector of Customs, Bombay based on further evidence from the appellants. The appeal is allowed by remand.
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