1988 (5) TMI 270 - AT - Central Excise

Summary

The judgment pertains to liability for payment of additional duty of customs on wind-shield glasses imported by M/s. Anand Motors. The Assistant Collector demanded duty under item 23-A(4) CET, but the appeal against it was dismissed by the Collector (Appeals). The appeal was made against this order. The Appellate Tribunal held that wind-shield glasses are classifiable under item 68-CET, not under item 23-A(4). The appeal was allowed, lower authorities' orders were set aside, and assessment was directed under item 68-CET for the additional duty of customs.