1983 (9) TMI 276 - AT - Customs

Summary

The Revision Application was transferred to the Appellate Tribunal CEGAT NEW DELHI under Section 131B(2) of the Customs Act, 1962. A consignment of fuses was assessed under 85.18/27(5) and additional duty at 35% under Item 23A(4). The appeal for refund was rejected due to lack of evidence that the goods were not made of glass. The Tribunal held that the goods are not classifiable under Item 23A of the CET for additional duty, allowing the appeal and granting consequential relief.