1983 (9) TMI 307 - AT - Customs

Summary

The appeal was against the assessment of aeroplane lamps as aircraft parts at 3% duty, which was rejected. The lamps were classified under Heading 85.18/27(4) at 100% duty. The argument was that the lamps are specific parts of Boeing 737 aeroplanes and should be classified under Heading 88.01/03. The Tribunal upheld the order of the Appellate Collector, stating that the lamps are covered by Chapter 85 and not Chapter 88.