1987 (10) TMI 258 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved a dispute over the classification of imported goods under Tariff Item 68 or 65. The appellants claimed the goods fell under TI 68 based on a letter from the Collector of Customs. The Tribunal, considering predominant use and lack of evidence from Revenue, ruled in favor of the appellants, classifying the goods under TI 68. As a result, the appeals were allowed in favor of the appellants.