1996 (3) TMI 251 - AT - Customs

Summary

The Department appealed the classification of 'washer extractor' goods under Heading 84.40. The Collector (Appeals) accepted the classification under sub-heading (2) based on industrial application. The Tribunal overturned this decision, stating classification cannot rely solely on price and that the goods do not qualify as complete washing machines. The appeal was allowed, and the Assistant Collector's order was restored.