1987 (2) TMI 363 - AT - Customs

Summary

The case involves the classification of flywheels for tape deck mechanism under the Customs Tariff Act. The lower authorities classified them under Chapter 92.01/13, but the appellants seek reassessment under Heading No. 84.63. The Department does not oppose the reclassification. The Appellate Tribunal agrees with the appellants, classifying the flywheels under Heading No. 84.63 and grants consequential relief.