2003 (5) TMI 306 - AT - Customs

Summary

The judgment by Appellate Tribunal CESTAT, Mumbai addressed the classification of parts of friction disc for electronic magnetic clutches and brakes. The goods were classified under Heading 68.13 of the Customs Tariff as friction materials, not as parts under Heading 8505.90. The tribunal upheld the classification under Heading 68.13, stating that specific entries take precedence over general ones. The appeal was dismissed.