1985 (1) TMI 211 - AT - Customs

Summary

The appeal involved classification of Ion Exchange Resins under Customs and Excise Tariff Acts. Lower authorities classified under heading No. 39.01/06 and item No. 15-A(1), rejecting appellants' claim for heading No. 38.01/19(9). Tribunal referenced a previous order favoring appellants' classification. Tribunal reclassified under heading No. 38.01/19(9) and item No. 68, ordering relief to be paid to the appellants within 3 months. Appeal allowed.