1997 (1) TMI 215 - AT - Customs

Summary

The appeal was against the order-in-appeal dated 25-9-1989 of Collector of Customs (Appeals), Madras. The goods Roller Gear Index Drive were claimed to be assessable to duty under sub-heading 8483.40 with Notification No. 69/87. The claim was rejected, stating they are classifiable under CTH 8483.40 and excluded from Tariff Heading 9806 by Notification No. 132/87. The Tribunal upheld the denial of benefits under Notification No. 69/87, citing the specific provision under Notification 132/87. The appeal was rejected.