1995 (3) TMI 256 - AT - Customs

Summary

The appeal involved the classification of thin rubber abrasive cutting wheels imported by the appellant. The Collector of Customs confirmed the classification under sub-heading 6801.10 for levy of additional duty, while the appellant claimed classification under sub-heading 6801.90. The Tribunal dismissed the appeal, stating that the goods fell under sub-heading 6801.10 based on the H.S.N. Explanatory Notes and the Central Excise Tariff. The appellant's request to refer the matter to technical experts was rejected.