1998 (8) TMI 153 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved the classification of imported electroplated diamond grinding discs under Chapter 82 or Chapter 68. The lower authority ruled out Chapter 82 classification as the discs were considered covered by Chapter Heading 68.04 for grinding wheels without framework. The appeal was rejected, confirming the classification under Tariff Heading 68.04.