1996 (8) TMI 269 - AT - Customs

Summary

The appeal was filed by M/s. Mine Safety Appliances Ltd. against an order passed by the Collector of Customs, Calcutta regarding the classification of "Respirator Cartridge Assembly". The Tribunal held that the item is classifiable under Heading 90.17/18 of the Customs Tariff Act, 1975, and not under Heading 84.18(2) as claimed by the Revenue. The appeal was allowed in favor of the appellants.