1986 (8) TMI 326 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved the classification of Solid Cores as component parts of Filter Driers for customs purposes. The appellants sought re-assessment under heading 84.15(1) or 84.18(1) of CTA 1975, which was granted by setting aside the classification under Chapter 38 and ordering substitution with heading 84.18(1) for basic customs duty. The classification under Item 68 of Central Excise Tariff was not disputed and remained unchanged. The appeal was allowed in favor of the appellants.