1993 (3) TMI 230 - AT - Central Excise

Summary

The appeal was against the Collector of Customs' order regarding the classification of imported goods as a designer kit. The lower authority's decision was based on the interpretation of the term "designer kit" without expert opinion. The Appellate Tribunal set aside the order and remanded it for reconsideration, emphasizing the need for expert input on the use of the items in the leather industry.