1996 (6) TMI 212 - AT - Customs

Summary

The appeal was filed against the Collector of Customs (Appeals) Bombay's decision to reject a refund claim for imported sound level meters classified as vibration meters. The appellant failed to provide evidence supporting their claim for reclassification under a different heading. The Tribunal upheld the Collector's decision, stating the goods were correctly classified as vibration meters under Heading 90.28(1) and rejected the appeal.