2001 (10) TMI 988 - AT - Customs

Summary

The appeal arose from a Customs classification dispute regarding imported products. The Tribunal upheld the classification under heading 3214.90 as non-refractory surfacing materials, rejecting the claim for classification under heading 2520.90 as plasters of calcined gypsum. The stay application for waiver of pre-deposit and stay of duty recovery was rejected as the imported goods were deemed correctly classified under heading 3214.90. The application was disposed of accordingly.