2000 (4) TMI 53 - AT - Customs

Summary

The appeal involved the classification of imported Video Cassette covers without tapes and parts. The appellate tribunal ruled in favor of the importer, classifying the items under Heading 39.07 based on a Section 37B order, disregarding the department's contention of classification under Heading 92.01/13. The appeal was disposed of as not sustainable.