1998 (11) TMI 202 - AT - Customs

Summary

The appeal was filed regarding the correct classification of seals imported for hydraulic cylinders. The issue was whether the seals should be classified under Heading No. 8412.90 as parts of hydraulic power engines or under Heading No. 3926.90 as articles of plastics. The appellants argued for classification under Chapter Heading No. 84, supported by a CBEC Circular. The authorities confirmed that the seals were used in hydraulic cylinders. Referring to the Circular, the Tribunal held that the seals fell under Heading No. 8412.90 as parts of hydraulic cylinders, overturning the previous classification and allowing the appeal.