1987 (7) TMI 406 - AT - Customs

Summary

The appellants imported "Cutter for Rotor" seeking re-classification under heading 85.45/48 CTA but were rejected. The goods were assessed under Heading 82.05(1) CTA as they were imported separately from the Rotor Milling Machine. The Tribunal upheld the order stating that goods under Chapter 82 cannot be classified under Chapter 84. The appeal was dismissed.