1996 (10) TMI 157 - AT - Customs

Summary

The Revenue Appeals were against the Order passed by Collector of Customs (Appeals), Madras regarding the classification of imported Fan Blades. The Collector (Appeals) decision to classify the goods under Heading 84.11(4) was upheld by the Appellate Tribunal CEGAT, New Delhi. The sweep of the fan being more than 65 cms was a decisive factor in the classification. The Revenue's claim for assessment under Heading 84.11(5) was rejected.