1997 (5) TMI 224 - AT - Customs

Summary

The issue in the appeal was the classification of "Steam Iron with portable boilers" under Tariff Heading 8451.30 by the appellants, while the revenue assessed it under Tariff Heading 8516.40 and 8402.12. The tribunal upheld the classification under Tariff Heading 8516.40, as steam irons are specifically covered under this heading. The appeal was dismissed.