1998 (8) TMI 167 - AT - Customs

Summary

The case involved the classification of a coupling imported by the appellants for use in connecting drive shaft with fuel injection pump of a petrol engine. The Collector of Customs held that the couplings should be classified under Chapter 87, but the tribunal disagreed. The tribunal ruled in favor of the appellants, classifying the goods under Tariff Heading 84.83 as an integral part of engines or motors.