1997 (3) TMI 180 - AT - Customs

Summary

The appellants imported "Trophylight head" assessed as light fittings under heading 83.01/15(1) but claimed it should be classified as Dental Instruments under heading 90.17/18. The Tribunal found that heading 90.17/18 covers complete dental equipment, not parts, and upheld the original classification under heading 83.11/15 for light fittings. The appeal was dismissed.