1987 (6) TMI 285

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.....K. Saha, JDR, for the Respondents. [Order per : H.R. Syiem, Member (T)]. - The West Bengal Electricity Board imported pulveriser steel balls for their thermal station. The balk were assessed by the Custom House under'Heading 73.33/40. The learned Counsel for the Electricity Board claims that these are part of the crushing machinery in their thermal power station and ought to be assessed as par....