1997 (4) TMI 200 - AT - Customs

Summary

The appeal was against the Collector of Customs' order on the classification of imported spare parts. The appellants claimed the parts should be classified under heading 90.27.50 for measuring heat and light, but the claim was rejected. The Tribunal found the appellants failed to substantiate their claim and remanded the matter to the Commissioner for examining the claim under Notification 69/87.