2005 (12) TMI 510 - AT - Customs

Summary

Issues Involved:
Classification of Photo Resist Coater Sulphate, Laser Beam Recorder, and Developer under specific chapter headings.

Classification of Photo Resist Coater Sulphate:
The importers claimed classification of Photo Resist Coater Sulphate under chapter heading 8480.49, related to moulding boxes for metal foundry. However, the authorities classified it under Chapter heading 8479.89 after considering the nature of the goods and the catalogue. The tribunal found no satisfactory ground in the appeal to set aside this classification and upheld the impugned order, rejecting the appeal.

Classification of Developer:
Regarding the classification of Developer, the importers claimed it under Chapter heading 8480.49. However, the authorities classified it under Chapter heading 8543.90. Despite the lack of representation from the appellant, the tribunal found no valid reason in the appeal to overturn this classification. Consequently, the impugned order was upheld, and the appeal was rejected.

Classification of Laser Beam Recorder:
The importers claimed the classification of Laser Beam Recorder under Chapter heading 8543.90. However, the authorities classified it under Chapter heading 8521.10 after evaluating the nature of the goods and the relevant catalogue. Despite the absence of the appellant during the proceedings, the tribunal did not find any compelling grounds in the appeal to alter this classification. Consequently, the tribunal upheld the impugned order and dismissed the appeal.