1999 (6) TMI 41 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi decided that Hydraulic Press Plates are classifiable as 'moulds' under Heading 84.60, not as steel plates under Heading 73.15. This decision was based on the judgment of the Supreme Court in the case of Collector of Customs v. M/s. Bakelite Hylam Ltd. The Press Plates involved in the appeals will be classified under Heading 84.60 as per the Tribunal's decision.