1987 (4) TMI 279 - AT - Customs

Summary

The appellants imported "Clutch Discs" for use in a Turret Lathe machine. Customs wrongly assessed the goods under Heading 87.04/06-CTA as parts of a Motor Vehicle. The Tribunal accepted the appellants' claim that the goods were correctly assessable under Heading 84.45/48 for a lathe machine. The goods were classified under Heading 84.63-CTA, and the appellants were granted consequential relief.