1987 (3) TMI 350 - AT - Customs

Summary

The dispute was about the classification of cases for keeping instruments and apparatus imported by the appellants. Customs classified the cases under Heading 42.01/06 CTA, but the appellants argued they should be classified under Heading 90.11/12. The Tribunal found that the cases were supplied with the instruments and accessories under the same Bill of Entry and invoice, with the same importers, so they are normally sold with the instruments. The appeal was allowed, and consequential relief was ordered.