1983 (8) TMI 265 - AT - Customs

Summary

The appeal involved the classification of relief valves under Heading 84.61(2) or 84.10(3) of the Customs Tariff Act. The lower authorities classified the goods under 84.10(3), but the Tribunal remanded the matter for re-examination. The appeal was allowed, the previous order was set aside, and the case was sent back for a new decision within 90 days.