1997 (6) TMI 96 - AT - Customs

Summary

The Revenue appeal was against the Order-in-Appeal of the Collector of Customs (Appeals), Madras regarding the classification of gaskets under CTH 7326.90 or 8484.10. The Collector (Appeals) allowed the benefit of assessment under 8484.10 based on the evidence provided by the appellants. The Appellate Tribunal upheld the order of the Collector (Appeals), rejecting the Revenue appeal.