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        Successful appeal re: duty refund for U Bolts & suspension bolts classification under Item 34A CET

        ASHOK LEYLAND LTD. Versus COLLECTOR OF C. EX.

        ASHOK LEYLAND LTD. Versus COLLECTOR OF C. EX. - 1989 (43) E.L.T. 486 (Tribunal) The appeal related to a refund claim by M/s Ashok Leyland Ltd. for duty paid on U Bolts and front suspension bolts. The Tribunal ruled in favor of the appellant, stating that the goods fell under Item 34A CET, not Item 52 CET, allowing the appeal and setting aside the lower authorities' orders. (Citation: 1987 (10) TMI 289 - CEGAT, NEW DELHI)

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