1988 (6) TMI 274 - AT - Income Tax

Summary

The judgment concerns the classification of "Anode Vessel with Diaphragm" under the Customs Tariff Act, 1975. The appellants argued for classification under Heading No. 90.29(1) with Heading Nos. 90.28(4) and 90.25, as parts of glass analyzers. The Tribunal agreed, setting aside the lower authorities' classification under Heading No. 70.21 and granting relief to the appellants.