2004 (7) TMI 425 - AT - Customs

Summary

The dispute involved classification of imported spares and accessories with textile machinery. Separate price indicated for spares led to denial of assessment with main machinery. Department classified spares under Heading 98.06, not Heading 84.48 as claimed by appellants. Tribunal upheld classification under Heading 98.06 based on Chapter Note (1) to Chapter 98. Appeal dismissed.