1987 (7) TMI 376 - AT - Customs

Summary

The appeal involved the classification of "Gear internal parts used for hoisting crane" under heading 84.63 CTA or 84.22 CTE. The Appellate Tribunal upheld the classification under heading 84.63 CTA based on the goods being specifically designed for hoisting and falling under Section Note 2(a) to Section XVI. The appeal was dismissed.