1998 (3) TMI 362 - AT - Customs

Summary

The appeal was filed against the Order-in-Appeal passed by the Collector, Customs (Appeals), New Delhi regarding the classification of 'Gland Packing of Air Compressor'. The appellant claimed classification under Heading No. 84.11, but the goods were assessed under Tariff Heading 84.64 by the respondent as gaskets. The Tribunal dismissed the appeal, stating that the goods were gaskets covered under Heading No. 84.64 and not parts of an air compressor under Heading No. 84.11.