1997 (9) TMI 242 - AT - Customs

Summary

The appeal was against an Order-in-Appeal by the Collector of Customs (Appeals), Madras regarding the classification of carbide tipped circular cutters. The claim for classification under C.T.A. 82.08 read with 84.74 was rejected. The Appellants argued that the cutters were for cutting wet asbestos pastes, not hard materials like asbestos cement. The Tribunal found that the character of the machinery in which the cutters are fitted needs to be examined. The matter was remanded for a fresh decision by the original authorities.