2002 (8) TMI 241 - AT - Customs

Summary

The dispute involved the correct classification of a super-cutler (T. Pruning) machine. The appellants argued for Heading 84.33, but Revenue assessed it under Customs Tariff Heading 8467.89. Commissioner (Appeals) dismissed the appeal, stating the appellants cannot contest without paying duty under protest. However, the Tribunal found the appellants' case consistent and remanded the matter for decision on merits.