2002 (5) TMI 366 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department regarding the classification of a water-cooled electric resistor imported by the respondent. The Tribunal upheld the classification claimed by the importer in Heading 8533.29 as an electrical resistor, despite the cooling features, as the principal function of the product is that of a resistor. The appeal was dismissed.