1983 (6) TMI 184 - AT - Customs

Summary

The appellants sought re-assessment of Shellac Bond Powder under Customs Tariff Act, 1975. Goods were a mixture of Shellac and Manilla gum, not polymerised. Department's classification was deemed inappropriate. Goods to be re-assessed under Heading 38.01/19(1) with refund granted. Appellate Tribunal CEGAT NEW DELHI ruled in favor of the appellants.