1985 (3) TMI 161 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case involving the classification of special switchboard pilot wire relay. The appellants imported the relays under item 85.18/27(1) but claimed they should be assessed under item 85.18/27(3) for systems above 400 Vs. The Tribunal agreed with the appellants, stating that the relays are designed for systems above 400 Vs and should be classified accordingly. The appeal was allowed, and the appellants were granted relief.