1987 (6) TMI 160 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of gang saw blades under Tariff Item 51A(iv) Central Excise Tariff, but set aside the classification of segments under Item 68 Central Excise Tariff. The appeal was disposed of accordingly with consequential relief. The dispute was regarding the liability for payment of additional duty of customs under Section 3 of the Customs Tariff Act.