1996 (10) TMI 191 - AT - Customs

Summary

The appeal concerns the classification of imported items "Erma Object Slides" and "Erma Occular Disc" for countervailing duty. The Collector (Appeals) classified them under Heading 90.11/12 as parts of microscopes, not under glass or glasswares. The Tribunal upheld this classification, setting aside the impugned order and allowing the appeal. (Case citation: 1996 (10) TMI 191 - CEGAT, NEW DELHI)