1987 (6) TMI 281 - AT - Customs

Summary

The dispute was about the Customs Tariff classification of Motor Relays and Thermo Flasher Relays imported by the appellants. The lower authorities held that the relays could not benefit from a lower duty rate under a specific exemption notification. The Tribunal found that Thermo Flasher Relays fell under a different heading and did not qualify for the exemption. Motor Relays, even with motors, were classified under a different heading and were not eligible for the lower duty rate. The appeal was rejected, and the duty rate applied by the lower authorities was upheld.