1987 (6) TMI 259 - AT - Central Excise

Summary

The judgment involved the classification of imported rolled steel tyres for carriages and wagons for levy of C.V. Duty. Customs charged duty under Tariff Item 68, but the appellants argued for classification under Heading 26AA(ia) of the CET. The Appellate Tribunal ruled in favor of the appellants, stating that the tyres were in a crude form at the time of importation and should be classified as rolled products under Heading 26AA(ia). The appeals were allowed, and consequential relief was ordered.