1987 (3) TMI 306 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding the classification of "Soft Ferrite Cores" under customs duty, stating they were rightly assessable under Heading 85.01(3) based on a specific notification. The Tribunal noted that prior to the issuance of the relevant notification, the cores did not fall under the duty classification. The appeal was allowed, granting consequential relief to the appellants.