2003 (7) TMI 605 - AT - Customs

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in the case involving classification of Tungsten Coils Reject as scrap under heading 8101.91 of the Customs Tariff. The Tribunal found that the goods were not to be classified as "Waste and Scrap" based on their use in manufacturing electric bulbs, overturning the decision of the Customs authorities. The appeal was allowed, setting aside the impugned order.