1998 (4) TMI 282 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the classification of an Automatic Plate Processor. The Collector of Customs (Appeals) had classified it under Heading No. 84.34, but the Tribunal ruled it should be under Heading No. 90.10 of the Customs Tariff based on its similarity to a Photographic Processor. The appeal was allowed in favor of the Revenue, following a previous decision by the Tribunal.