1997 (7) TMI 403 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, CALCUTTA involved the classification of Desmodur L-67 under Heading 2929.10. The appellant argued for this classification based on previous tribunal judgments. The Revenue contended that it should be classified under Chapter 39. The Tribunal upheld the classification under Heading 2929.10, rejecting the Revenue's objection. The appeal was allowed in favor of the appellant.