1987 (9) TMI 255 - AT - Customs

Summary

The case involved a dispute over the classification of imported plastic packing, rings, and seals. The appellants claimed the goods should be classified under Heading 87.04/06(2) at a lower duty rate, but the tribunal rejected their plea. The tribunal found that the goods should be classified under Heading 39.07 CAT as per Note 2 to Section XVII of the Customs Tariff Act, 1975. The appeal was dismissed as the goods did not qualify for classification under Heading 84.64.