https://www.taxtmi.com/caselaws?id=166840 The appeal centered on the classification of imported goods 'Weld-on-parts' and 'M.I. thermocouples' for Customs purposes. The Collector of Customs (Appeals) classified the goods under Heading 90.29(1)/90.23(1) instead of Heading 73.33 C.T.A., as done by lower authorities, based on their specific design for thermocouples. The appellants' claim for re-assessment under the correct heading was accepted, resulting in a partial allowance of the appeal and a refund for the appellants. en-us Tue, 22 Nov 1983 00:00:00 +0530 Sat, 08 Nov 2014 11:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166840 The appeal centered on the classification of imported goods 'Weld-on-parts' and 'M.I. thermocouples' for Customs purposes. The Collector of Customs (Appeals) classified the goods under Heading 90.29(1)/90.23(1) instead of Heading 73.33 C.T.A., as done by lower authorities, based on their specific design for thermocouples. The appellants' claim for re-assessment under the correct heading was accepted, resulting in a partial allowance of the appeal and a refund for the appellants. Case-Laws Customs Tue, 22 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166840