1996 (6) TMI 150 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved the classification of carbide tipped circular saw blades imported from Japan. The goods were initially cleared under Heading 82.01/04 but later sought re-assessment under Heading 82.06, which was granted by the Collector (Appeals). The Tribunal ruled out classification under Heading 82.05 and 82.06, and determined that the most appropriate classification was under Heading 82.01/04, in line with previous precedent orders. The appeals were disposed of accordingly.