https://www.taxtmi.com/caselaws?id=166138 The Tribunal allowed the appeal by Bharat Heavy Electricals Limited (BHEL) in a case concerning the rejection of their refund claim by the Appellate Collector of Customs. BHEL successfully argued that the bearing assemblies they imported were correctly classifiable at 30% without countervailing duty under Tariff Item 49 of C.E.T. The Tribunal found that the imported bush bearings did not fall under the category of Ball & Roller Bearings as specified in the tariff item, leading to the decision that no countervailing duty was applicable to the imported bearing assemblies. en-us Thu, 21 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 16:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166138 The Tribunal allowed the appeal by Bharat Heavy Electricals Limited (BHEL) in a case concerning the rejection of their refund claim by the Appellate Collector of Customs. BHEL successfully argued that the bearing assemblies they imported were correctly classifiable at 30% without countervailing duty under Tariff Item 49 of C.E.T. The Tribunal found that the imported bush bearings did not fall under the category of Ball & Roller Bearings as specified in the tariff item, leading to the decision that no countervailing duty was applicable to the imported bearing assemblies. Case-Laws Central Excise Thu, 21 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166138