1987 (7) TMI 374 - AT - Customs

Summary

The appeal related to the classification of two items - Safely coupling and rebuilding sets under different headings. The appellants sought re-assessment under Heading 84.07, but it was rejected by the authorities due to lack of documents. The Tribunal upheld the original classification, stating that the safety coupling falls under Heading 84.63 and the Rebuilding Set is a bearing under Heading 84.62. The appeal was dismissed.