1983 (7) TMI 318 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi heard a case regarding the reassessment of imported Insulators. The Appellant's claim for reassessment at a lower rate was rejected due to lack of evidence. The Tribunal determined that the Insulators should be assessed under Heading 85.18/27(1) and not 85.18/27(3), leading to the dismissal of the appeal.