1983 (12) TMI 308 - AT - Customs

Summary

The judgment dealt with the classification of imported Carbon Rings under customs headings. The appellants claimed classification under Heading 90.24, but lower authorities classified them under Heading 85.18/27(1). The tribunal found that the goods did not qualify under Heading 90.24 as they were accessories of Air Compressors, not instruments or apparatus for control. The appeal was dismissed.