1997 (2) TMI 251 - AT - Customs

Summary

The appellants imported electric switch, trig torch, fuse book assembly. Claimed under CTH 98.06 with benefit of Notification No. 69/87. Lower authorities rejected claim. Trig torch classified under CTH 98.06 but not granted benefit of Notification. Switches and fuses classified under CTH 85.35. Appeal rejected for switches and fuses, remanded for trig torch assembly. Commissioner (Appeals) to make new decision. Appellants can provide additional evidence.