1996 (8) TMI 267 - AT - Customs

Summary

The appeal concerns the classification of graphic art films under Tariff Heading 84.34 or Heading 37.01/08. The appellants failed to appear, and the Tribunal upheld the lower authorities' classification under Chapter 37, dismissing the appeals. The appellants later appeared but failed to provide any new reasoning, leading to the Tribunal affirming the earlier ruling that the item is classifiable under Chapter 37.