1997 (3) TMI 181 - AT - Customs

Summary

The revenue appeal was directed against an order-in-appeal of the Collector of Customs (Appeals) regarding the classification of valves. The Tribunal ruled that the valves should be classified under heading 8481.80, not 8414.90, as they are specifically included under the former heading. The benefit of notification 132/87 could not be extended to the valves. The impugned order was set aside, and the revenue appeal was allowed.