1992 (9) TMI 192 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved the classification of imported machinery. The items in question were Hydraulic Tensioner, Hydraulic Puller, Hydrostatic Driver Puller, and Oleodynamic Type Winch Puller. The Collector (Appeals) reassessed the items under Heading 84.22 as claimed by the importers, which was upheld by the tribunal. The machinery was considered under Heading 84.22 for handling machinery, not under the residuary entry of Heading 84.59. The tribunal upheld the Collector (Appeals) order and dismissed the appeals.