1995 (6) TMI 125 - AT - Customs

Summary

The appeal was against the order of the Collector of Customs, Bombay confirming the Assistant Collector's order and rejecting the appellant's claim for refund. The issue was whether the imported goods, 'outer ring,' should be classified under Customs Tariff Heading 84.23 or 84.62(3). The original authority found the goods to be identifiable parts of roller bearings below 85mm, falling under 84.62(3). The appellant argued that the goods coincided with descriptions under both headings but classification was confirmed under 84.62(3) based on evidence and findings. The appeal was dismissed.