1998 (7) TMI 208 - AT - Customs

Summary

The judgment dealt with the classification of 'Sintered Filter Media' for a Viscose filtration machine. The tribunal decided in favor of the appellants, classifying the goods under sub-heading 8421.99 of the CET 1975. The appellate authority's order was set aside as it incorrectly stated that a refund claim cannot be made without separately challenging the classification on the Bill of Entry. The appeals were allowed with consequential relief to the appellants, without remanding the matter.