1997 (5) TMI 217 - AT - Customs

Summary

The appeals involved the classification of Tape Deck Mechanism, which were imported and assessed under CTH 8522.90. The appellants claimed the proper classification to be 85.48, which was rejected by the authorities. The Central Board of Excise & Customs issued Order No. 7/93 clarifying that the goods are to be assessed under 8548.00. The Tribunal held that the product is classifiable under sub-heading 8548.00 based on the order, and allowed the appeals, stating that revenue cannot change its classification stand.