1997 (6) TMI 130 - AT - Customs

Summary

The appeal was filed regarding a refund claim seeking benefit under Notification No. 69/87 for "Watercooled Condenser" under Heading 8414.90. The appellant's alternative claim for a change of classification was not substantiated as they failed to provide evidence or technical details. The Tribunal rejected the appeal as the appellant did not produce sufficient documentation to support their claim.