1987 (3) TMI 302 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding the classification of Thread Roll Dies, directing reassessment under Heading No. 84.45/48 instead of 82.05, following the decision of the Madras High Court. The appellants' plea was accepted based on the classification as component parts of machinery. The appeal was allowed, and consequential relief was granted.