1996 (9) TMI 374 - AT - Customs

Summary

The appeal was against the order of Collector of Customs (Appeals) regarding the classification of imported duplex electrodes. The appellants claimed classification under Heading 8545.90, but it was rejected. The Tribunal held that the goods were rightly classified under Heading 8506.90 as parts of primary cells and primary batteries. The appeal was rejected based on previous Tribunal orders.