1997 (8) TMI 139 - AT - Customs

Summary

The appeal was against the Order-in-Appeal dated 15th June, 1989 regarding the classification of imported "Mix Transfer Bar Blank." Customs Authorities assessed the goods under sub-heading 7505.12 instead of CTH 8479.90 as claimed by the appellants. The appeal was rejected as the appellants did not provide sufficient details of post-importation processes to prove the goods could be used as parts of a machine under CTH 8479.90. The impugned order was upheld.