1996 (9) TMI 281 - AT - Central Excise

Summary

The appeal was against the order of Collector, Customs (Appeals), Bombay dated 14-2-1987 regarding the classification of imported Thermistors. The appellants claimed reassessment under a specific heading which was rejected. The Collector (Appeals) rejected their claim as unsubstantiated due to lack of documentary evidence. The Tribunal observed that the imported Thermistors did not meet the criteria for the specific heading claimed, so they were correctly classified under a different heading. The appeal was rejected.