1995 (4) TMI 162 - AT - Customs

Summary

The appeal was against a Customs refund denial for misclassification of goods under Tariff Heading 90.24. The goods, "templates," did not fit the classification criteria. The appellant's alternative plea for reclassification under Tariff Heading 90.16 was not accepted as it was not the basis of the original refund claim. The appeal was rejected, upholding the refund denial. (Case: 1995 (4) TMI 162 - CEGAT, NEW DELHI)