1987 (12) TMI 259 - AT - Customs

Summary

The appellants imported spray control valves and components assessed under Heading 84-61(1) and Micro Switches assessed under Heading 85(18/27)(1). They claimed refund for seal rings and plugs under Heading 84-61(2). The Tribunal accepted the claim for pressure reducing valves under Heading 84.61(2) but not for Micro Switches. The impugned order was set aside for the imported valves only. The appeal was allowed in part.