1997 (3) TMI 200 - AT - Customs

Summary

The revenue appeal was against the classification of PVC Log Rolls for electrical insulation under heading 3919.90 CTA. The respondent requested reassessment under heading 8546.90 CTA, which was allowed by the Collector(Appeals). The Tribunal referred to previous orders and a CBEC ruling, concluding that the goods should be classified under heading 8546.00. The revenue appeal was rejected, and the impugned order was upheld.