1996 (6) TMI 170 - AT - Customs

Summary

The appellants imported Insulating screen and blade, claimed reassessment under Heading 85.18/27(3) as component part of air circuit breaker. Authorities rejected claim due to lack of evidence from catalogue or other material. Appellants argued absence in catalogue doesn't negate part status. Tribunal upheld rejection, stating catalogue didn't mention insulating screen as circuit breaker part, no other evidence provided. Appeal dismissed.