1993 (2) TMI 200 - AT - Customs

Summary

The case involved the classification of imported nozzles under Heading 69.03.90 or Heading 98.06.00. The appellants claimed the former, but authorities classified them under the latter. The appellants argued that the nozzles should not be considered part of a machine due to frequent replacement. However, the tribunal upheld the classification under Heading 98.06.00, citing lack of evidence to the contrary. All three appeals were rejected.