1985 (6) TMI 142 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Collector of Customs, Bombay challenging an order regarding the classification of imported Folly Balloon Catheters as Suction Catheters under Notification No. 208/Cus/81. The Tribunal rejected a request for adjournment and decided the appeal on merits based on available material, ultimately upholding the Collector of Customs (Appeals) decision. The Tribunal found that the Collector of Customs (Appeals) correctly followed a previous order by the Tribunal covering the same goods. The appeals filed by the Collector of Customs, Bombay were dismissed.