1997 (3) TMI 224 - AT - Customs

Summary

The appeal was against an order-in-appeal by the Collector of Customs (Appeals) regarding the classification of imported glue gun components. The appellants argued that the goods should be classified under CTH 8465.94 as glueing machines, not under heading 8543.80 for electrical machines. The Tribunal agreed, stating that glueing machines are specifically included under CTH 8465.94 and cannot be classified under the residuary item of 8543.80. The impugned order was set aside, and the appeal was allowed.