2001 (5) TMI 676 - AT - Customs

Summary

The dispute is about the classification of goods declared as "Industrial Steam Iron." The Dy. Commissioner classified it under sub-heading 8516.40, but the Commissioner of Customs (Appeals) classified it under Tariff Heading 8451.30. A Larger Bench is needed to settle the issue as previous CEGAT decisions on the classification of "Steam Iron" are not in agreement. The case is directed to be placed before the President of CEGAT for consideration.