1996 (11) TMI 158 - AT - Customs

Summary

The Revenue appeal was against the order-in-appeal dated 7-7-1988 of Collector of Customs (Appeals) regarding the classification of Navigational Lights. The Collector (Appeals) allowed assessment under CTH 85.30, but Revenue claimed the goods should be classified under 8431.80. The Tribunal rejected Revenue's appeal, stating that the new claim was not raised before Collector (Appeals) and upheld the assessment under CTH 85.30.