1996 (9) TMI 243 - AT - Customs

Summary

The appeal involved the classification of Load Haul Dumps machine, model No. 912B under customs tariff headings. The Collector (Appeals) classified it under Heading 87.02, but the Appellate Tribunal disagreed and classified it under Heading 84.22 as lifting machinery. The Tribunal noted that the Revenue had previously accepted this classification and dismissed the appeal. The Tribunal upheld the classification under Heading 84.22 and rejected the Revenue's appeal.