1987 (12) TMI 284 - AT - Customs

Summary

The appeal involved the classification of imported plastic bobbins as either articles of plastic or integral parts of machines. The Tribunal directed that bobbins necessary as original equipment in the imported machines should be classified under heading 84.38(1), while any excess bobbins should be classified under heading 39.07. The Assistant Collector of Customs was instructed to reexamine the claim for refund accordingly and provide relief within four months.